Non-assurance services to an audit client
Non-assurance services provided to an audit client can create self-review, advocacy, self-interest or other independence threats. The firm identifies the service, management responsibilities and applicable ethical rules, including any specific prohibitions. Whether a safeguard is available depends on the circumstances, client classification and applicable Code edition.
Worked example
A firm is asked to prepare an audit client’s financial statements and assess its own entries; it evaluates whether the service is permitted before accepting.
Common mistake
Do not assume every non-assurance service is prohibited, or that an independent review cures a service explicitly prohibited by the Code.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |