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Listed client

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Listed client

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
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  • May 30, 2021 at 5:53 pm #622342
    manishatai
    Member
    • Topics: 35
    • Replies: 21
    • ☆☆

    Hello,

    If you have a client thats a listed client, and you perform audit services, I understand you cannot provide non audit services – but how about audit related services such as PFI , due diligence or review of IR – can firms do this if they already provide an audit?

    I think the answer is yes, they can. But would like to confirm 🙂

    May 30, 2021 at 7:42 pm #622344
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6787
    • ☆☆☆☆☆

    It is not true that the auditor cannot provide any non-audit service to a PIE audit client according to the Code – it depends on what the NAS is – to what extent it has any bearing on the financial statements – and whether safeguards can reduce the threat to an acceptable level. See Example 2 in Chapter 4 of our notes.

    “Audit-related” services does not actually have a definition – you really need to take a look at our brief chapters – the auditor can provide such services with appropriate services and indeed w.r.t. review of interim FS the auditor will be expected to perform this.

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