Q & As on the Revised Non-assurance Services Provisions of the Code of Ethics

What you will learn

By the end of this event the attendee should have the following competencies:  

• • Understanding of the contents of the Staff of IESBA’s publication with Q & As on the revised non-assurance services (NAS) provisions of the Code.
  • Have knowledge of the practical application of the  revised non-assurance services provisions of the Code through understandable illustrations. 
  • Distinguish between provisions that relate to specific types of NAS.
  • Have updated knowledge on how to communicate with those charged with governance about NAS. 
  • Understand general prohibitions and the application of the Conceptual Framework to NAS. 

Description

Standard-setters and other international bodies are regularly churning out publications containing information that every accounting practitioner needs to apply in the performance of their duties. 

The Staff of the International Ethics Standards Board for Accountants (IESBA) has released a question and answer (Q & As) publication to explain key revisions to the non-assurance services (NAS) provisions of the International Code of Ethics for Professional Accountants. Together with the recently issued fee-related revisions to the Code, the NAS revisions significantly strengthen the International Independence Standards by addressing public interest concerns about independence when firms provide NAS to their audit clients.

Besides dealing with aspects that relate to the audit of public interest entities, this publication is also intended to assist professional accountants in public practice as they adopt and implement the revisions. 

Price

The following pricing apply:

Ad hoc: R450 for this webinar
Subscription: N/A

Content

1. Overview of IESBA’s Q & A publication.
2. Supporting publications issued by the IESBA.
3. The 23 Q & As on:
   • Applying the Conceptual Framework to NAS.
   • General Prohibitions.
   • Self-review threat to independence.
   • Types of NAS.
   • Firm communication.
   • Other matters.

Requirements

There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date

Presenter

Lettie Janse van Vuuren | CBA (SA)

Lettie is a Certified Business Accountant (SA), Chartered Accountant, Registered Auditor, as well as an Assessor and Moderator. As a professional trainer and webinar host, she is able to hold the attention of an audience with her relaxed and humorous presentation style.  She has a unique ability to communicate with delegates at their respective levels of knowledge and experience.  Over the last 20 years, she has trained thousands of partners, managers, trainee accountants and other professionals.

She is responsible for researching, compiling and presenting our MCLU (Monthly Compliance and Legislation Updates). 

SAIBA Academy Support