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The International Ethics Standards Board for Accountants® (IESBA®) released revisions to the Non-Assurance Services (NAS) and fee-related provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards).
The revised NAS and fee-related provisions significantly strengthen the guardrails around auditor independence in two important areas that have the potential to create incentives influencing auditor behavior—NAS provided to audit clients and fees.
The revisions are effective for audits of financial statements for periods beginning on or after 15 December 2022. Early adoption is permitted and encouraged.
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