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IESBA Staff Q&A: Revised Non-Assurance Services Provisions of the Code

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This Questions and Answers (Q&A) publication is issued by the Staff of the International Ethics Standards Board for Accountants® (IESBA®). It is intended to assist national standards setters, IFAC member bodies and professional accountants (PAs) in public practice (including firms) as they adopt and implement the revisions to the non-assurance services provisions of the IESBA International Code of Ethics for Professional Accountants (including International Independence Standards)™ (the Code). The IESBA issued the non-assurance services pronouncement in April 2021. 

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