Lastest news

IESBA to consult on non-assurance services and professional skepticism

Apr 03, 2018
The International Ethics Standards Board for Accountants (IESBA) will hold roundtables in Washington (11 June), Paris (15 June) and Tokyo (12 July) to obtain stakeholder feedback on significant public interest topics including non-assurance services (NAS) and the exercise of professional skepticism.

To help shape the future of IESBA’s standard setting, the roundtable consultations will focus on the following:

Non-assurance services (NAS)

To enhance auditor independence, how best to delineate both the boundaries and types of NAS auditors can provide to their audit clients. Auditor independence is critical to public trust in audited financial statements. IESBA has launched a NAS initiative to explore broad permissibility under the the International Code of Ethics for Professional Accountants (including International Independence Standards, also known as 'the Code') in response to global regulatory developments and calls from stakeholders and the Public Interest Oversight Board.

Professional skepticism

How best to meet public expectations for all professional accountants, including auditors, to exercise professional skepticism. IESBA has launched an initiative to explore the behavioral characteristics inherent in professional skepticism; whether those characteristics should be applied by all professional accountants; and whether the Code should be further developed.
Visit for more information.

Source: IESBA.