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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › NAS for listed entities
Hi Mike,
From memory , i remember reading somewhere audit firms can’t offer listed entities non audit services. Please correct me if I’m wrong.
If this is the case why not?
I cant see it in the notes. Is there somewhere I can read on this.
The following is a link to PwC’ website page covering non-audit services and fee caps
“https://www.pwc.com/gx/en/about/assets/gra-non-audit-services.pdf”
The first 2 pages cover the provision of non-audit services for public interest entities and the final, non-boxed sentence provides the general principles for those services ot specifically identified
“All other services are allowed, subject to the approval of the audit committee following an assessment of the threats to independence and the safeguards in place to mitigate or eliminate those threats.”
I believe that that should cover your posted question
OK?