The International Ethics Standards Board for Accountants has released for public comment an exposure draft on proposed changes to certain provisions of the ethics code related to non-assurance services for audit clients.

The proposed changes from IESBA, which operates under the auspices of the International Federation of Accountants, aim to enhance the independence provisions in the Code of Ethics for Professional Accountants by providing additional guidance and clarification regarding what constitutes management responsibility, including enhanced guidance regarding how the auditor can better satisfy itself that client management will make all judgments and decisions that are the responsibility of management, when the auditor provides non-assurance services to an audit client.

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