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IESBA Revisions To the International Independence Standards Related to Non-Assurance Services


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The International Ethics Standards Board for Accountants® (IESBA®) has issued an Exposure Draft titled: Proposed Revisions to the Non-Assurance Services Provisions of the Code.

The ED is aimed at strengthening the non-assurance services (NAS) related independence provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). 

Among the key changes proposed to the NAS provisions are:

  • A prohibition on providing NAS to an audit client that is a public interest entity (PIE) if a self-review threat to independence will be created;
  • Further tightening of the circumstances in which materiality may be considered in determining the permissibility of a NAS;
  • Strengthened provisions regarding auditor communication with those charged with governance (TCWG), including, for PIEs, a requirement for NAS pre-approval by TCWG; and
  • Stricter requirements regarding the provision of some NAS, including certain tax and corporate finance advice.

The NAS ED also includes enhanced guidance to assist firms in evaluating the level of threats to independence when providing NAS to audit clients. 

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