IESBA Roundtable Briefing Note: Non-assurance Services

This briefing note summarizes the non-assurance services issues that the IESBA has identified to-date, in particular, in relation to audit clients that are public interest entities. Some of the issues were raised by respondents to IESBA Exposure Drafts on Safeguards and the Structure of the Code and respondents to the IESBA’s November 2017 Fees Questionnaire. The paper is intended to facilitate a multi-stakeholder dialogue to explore possible solutions to the public interest issues that have been raised in relation to the provision of non-assurance services by audit firms.