Q&A on Revised Non-Assurance Services provisions of the Code

29 July 2022
Accounting
South African Accounting Academy

Together with the recently issued fee-related revisions to the Code, the NAS revisions significantly strengthen the International Independence Standards by addressing public interest concerns about independence when firms provide NAS to their audit clients.

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.

Click here to download the FAQ Document:

https://www.ifac.org/system/files/publications/files/FINAL-IESBA-Non-Assurance-Services-Staff-Question-and-Answers_0.pdf

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