IFAC SMP Committee Response to the IESBA: Proposed Revisions to the Non-Assurance Services

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The IFAC SMP Committee has followed the development of the project on Non-Assurance Services (NAS) since its inception and welcomes the close coordination of IESBA with the International Auditing and Assurance Standards Board. We concur that the outcome from the work of the Task Force on the definition of Public Interest Entities (PIEs) and Listed Entities (the PIE Project) will have a significant impact on the proposed changes outlined in this Exposure Draft and therefore support the PIE Project being accelerated. In light of the significant impact the definition of PIEs will have on this ED (and the Fees ED), it is our view that further work on the NAS and the Fees projects should be deferred pending a firmer idea or concept being in place from the outcome of the PIE Project as depending on the definition, it may influence our views on the various issues proposed in the Exposure Drafts.

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