Alignment of Part 4B with ISAE 3000 (Revised)

OBJECTIVE

The IESBA has undertaken a project to review and compare the terms and concepts in the revised and restructured Code (specifically the International Independence Standards, Part 4B – Independence for Other Assurance Engagements Other than Audit and Review Engagements) and the IAASB’s ISAE 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information.

It is anticipated that the resulting proposals will be limited to consequential amendments, and will clarify the independence provisions that apply to the various parties involved in an assurance engagement.

PROJECT CONTACT

• Carla Vijian
• Peter Hughes

TASK FORCE

• Liesbet Haustermans, Task Force Chair and IESBA Member
• Caroline Lee, IESBA Member
• Andrew Pinkney, IESBA Technical Advisor
• Saadiya Adam, IESBA Technical Advisor