IESBA has taken a major step forward in strengthening Auditor Independence by releasing a Comprehensive Package of New Measures to Safeguard Auditor Independence in relation to Non-Assurance Services and Fees Paid by Audit Clients provisions of the Code.
The package of new measures includes:
The revised NAS and fee-related provisions become effective for audits of financial statements for periods beginning on or after 15 December 2022. Early adoption is permitted and encouraged.
Click here to download the final pronouncements:
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