The International Ethics Standards Board for Accountants® (IESBA®, the Ethics Board) is an independent standard-setting body that serves the public interest by setting robust, internationally appropriate ethics standards, including auditor independence requirements, for professional accountants worldwide. These are compiled in the Code of Ethics for Professional Accountants™ (the Code).
Comment Period Open: Non-Assurance Services
The IESBA has proposed changes to certain provisions addressing non-assurance services in the Code of Ethics for Professional Accountants™. The changes aim to enhance the independence provisions in the Code by providing additional guidance and clarifying particular issues, such as what consitutes management responsibility and "routine and mechanical." Comments are requested by August 18, 2014.