Safeguards and their Applicability Pertaining to Non-Assurance Services (NAS)
Objective
The project is intended to evaluate and make recommendations on the clarity, appropriateness and effectiveness of the current overview of safeguards in Sections 100 and 200 of the Code and those safeguards that pertain to NAS in Section 290 of the Code.
Small and Medium Practices (SMP) Committee Response to the Exposure Draft: Proposed Amendments to the IAASB’s International Standards – Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations
The IFAC SMP Committee is pleased to respond to the IAASB Exposure Draft: Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations. The Committee supports the IAASB and IESBA working together to consider amendments to International Standards in response to the IESBA project on NOCLAR.
IFAC