Q & As on the Revised Non-assurance Services Provisions of the Code
CPD Hours: 2
Price: R450.00
Q & As on the Revised Non-assurance Services Provisions of the Code
Presenters : Lettie Janse van Vuuren CA(SA)
Overview
Standard-setters and other international bodies are regularly churning out publications containing information that every accounting practitioner needs to apply in the performance of their duties.
The Staff of the International Ethics Standards Board for Accountants (IESBA) has released a question and answer (Q & As) publication to explain key revisions to the non-assurance services (NAS) provisions of the International Code of Ethics for Professional Accountants. 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.
Besides dealing with aspects that relate to the audit of public interest entities, this publication is also intended to assist professional accountants in public practice as they adopt and implement the revisions.
Learning objectives & competencies developed
By attending this webinar you will develop the following competencies:
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Understanding of the contents of the Staff of IESBA's publication with Q & As on the revised non-assurance services (NAS) provisions of the Code.
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Have knowledge of the practical application of the revised non-assurance services provisions of the Code through understandable illustrations.
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Distinguish between provisions that relate to specific types of NAS.
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Have updated knowledge on how to communicate with those charged with governance about NAS.
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Understand general prohibitions and the application of the Conceptual Framework to NAS.
Content
The webinar will cover the following topics:
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Overview of IESBA's Q & A publication.
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Supporting publications issued by the IESBA.
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The 23 Q & As on:
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Applying the Conceptual Framework to NAS.
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General Prohibitions.
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Self-review threat to independence.
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Types of NAS.
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Firm communication.
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Other matters.
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