Guidance & Support Tools
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Published: May 16, 2018
17 PagesEnglish
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IESBA Roundtable Briefing Note: Non-assurance Services
Exploring Issues to Determine a Way Forward
This briefing note summarizes the non-assurance services issues that the IESBA has identified to-date, in particular, in relation to audit clients that are public interest entities. Some of the issues were raised by respondents to IESBA Exposure Drafts on Safeguards and the Structure of the Code and respondents to the IESBA’s November 2017 Fees Questionnaire. The paper is intended to facilitate a multi-stakeholder dialogue to explore possible solutions to the public interest issues that have been raised in relation to the provision of non-assurance services by audit firms.
Copyright © 2018 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2016 Handbook of the Code of Ethics for Professional Accountants
- Final Pronouncement: Revisions to the Code Pertaining to the Offering and Accepting of Inducements
- Global Ethics Board Consults on Professional Skepticism
- IESBA June 2018 Meeting Highlights Podcast
- IESBA March 2018 Meeting Highlights Podcast
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Jul 17, 2018
Roy Glass rated it
Thank you for preparing this publication and for providing us with the opportunity to participate in the roundtable discussions. Unfortunately we were unable to attend a roundtable discussion. Instead, we will send you our written comments on the "questions for roundtable participants" by separate email. Roy Glass, Director - Auditing Policy, Office of the Auditor-General of New Zealand