The IESBA will hold roundtables in Washington, Paris and Tokyo to obtain stakeholder feedback on significant public interest topics including non-assurance services (NAS) and the exercise of professional scepticism.
To help shape the future of IESBA’s standard setting, the roundtable consultations will focus on:
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. The IESBA’s launched a NAS initiative to explore broad permissibility under the IESBA’s International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) in response to global regulatory developments and calls from stakeholders and the Public Interest Oversight Board.
Professional Scepticism
How best to meet public expectations for all professional accountants, including auditors, to exercise “professional scepticism”? The IESBA’s launched an initiative to explore: the behavioural characteristics inherent in professional scepticism; whether those characteristics should be applied by all professional accountants; and whether the Code should be further developed.
The roundtables will be held in:
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Washington, D.C., USA on June 11, 2018;
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Paris, France on June 15, 2018; and
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Tokyo, Japan on July 12, 2018.
As space is limited, attendance will be by invitation only. Register your interest by April 30, 2018.
Full press release
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