Using Specialists in the COVID-19 Environment
Including Considerations for Involving Specialists in Audits of Financial Statements
This publication provides guidance to assist professional accountants in business and in public practice determine when there might be a need to use the services of a specialist to assist in performing specific tasks and other professional activities within their employing organizations, and in serving their clients in the COVID-19 environment. The publication also highlights relevant ethical considerations for accountants when thinking about using a specialist, as well as circumstances that indicate a need for a specialist during an audit of financial statements.
Including Considerations for Involving Specialists in Audits of Financial Statements
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- Exploring the IESBA Code Series Page
- 2015 Handbook of the Code of Ethics for Professional Accountants
- Benchmarking International Independence Standards
- IESBA Staff Q&A: Revised Fee-related Provisions of the Code
- Summary: Benchmarking the International Independence Standards
