IESBA proposals for strengthening auditor independence

Released 28 April 2021

The International Ethics Standards Board for Accountants (IESBA) has 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 Code).

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 behaviour.

Further information on the proposals can be found at

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