Page 1 Non-Assurance Services Isabelle Sapet, IESBA Deputy Chair IESBA Meeting September 16-18, 2013 Sydney, Australia.

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Presentation transcript:

Page 1 Non-Assurance Services Isabelle Sapet, IESBA Deputy Chair IESBA Meeting September 16-18, 2013 Sydney, Australia

Page 2 Revise the non-assurance services (NAS) project proposal: –Clarify provisions of management responsibility –Clarify the phrase “routine and mechanical” within bookkeeping services –Examine “emergency exceptions” within bookkeeping and taxation services Develop a paper as a communication vehicle to: –Raise awareness of the Code’s approach to NAS –Emphasize the robustness of the Code’s NAS provisions –Highlight potential supplementary approaches The paper will also address taxation, valuation and internal audit services Conclusions from June 2013 IESBA Meeting

Page 3 Task Force met in August to finalize the project proposal and construct an outline of the NAS paper Task Force is requesting Board to: –Approve the project proposal (Agenda Item 8-A) –Provide feedback concerning the NAS paper outline (Agenda Item 8-B) Recent Task Force Developments

Page 4 Project objective and scope (1/2) –Clarify NAS provisions in the Code concerning management responsibilities ( )  Evaluate the clarity of the term and the overall guidance for consistency in application –Clarify the phrase “routine or mechanical” for bookkeeping services ( )  Consider further guidance for consistency in application Project Proposal

Page 5 Project objective and scope (2/2) –Examine the “emergency exception” provisions related to bookkeeping and taxation services ( ; )  Consider the appropriateness for continued inclusion in the Code –Propose necessary conforming changes to Section 291 resulting from any of the potential changes to Section 290 Project Proposal

Page 6 NAS Paper Outline –Introduction –Context –NAS issues –Development of Code –How Code addresses issues –Analysis and conclusions (including taxation, valuation & internal audit) –Matters for further consideration NAS Paper Outline

Page 7 September 2013 – Approval of project proposal April 2014 – Approval of exposure draft July 2014 – Approval of final NAS paper Timing for NAS Project

Page 8 Questions?

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