Non-Assurance Services related provisions in the Code
This project aims to review and revise the Non-Assurance Services related provisions in APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
Related Documents:
APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)Project Stages
Review of the Non-Assurance Services related provisions in the Code is based on an IESBA project.
Please refer to Project Development Tab for information on this project.
Board Papers 2021
Project Update (BM 109 Sep 2021)
Survey Questions (BM 109 Sep 2021)
Proposed revisions to APES 110 for Non-Assurance Services (BM 107 June 2021)
Extract of draft ED 04/21 on Non-Assurance Services (BM 107 June 2021)
Proposed revisions to APES 110 for Non-Assurance Services (BM 105 March 2021)
Technical Staff Preliminary Drafting Suggestions (BM 105 March 2021)
Exposure Draft
The proposed Exposure Draft is under development and will be presented at a Board Meeting in late 2021.
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