John takes a close look at revised standards, including the Revised Ethical Standard 2019 and ISA (UK) 570.
On top of the impact of COVID-19, new International Standards on Auditing (ISAs) and a new 2019 Ethical Standard (ES) from the Financial Reporting Council (FRC) need to bed in. These questions consider some points of detail.
This means that the new, much more restrictive, ‘permitted list’ approach to limiting the provision of non-audit services will apply, from 15 December 2020 to OEPIs, which are defined in the December 2019 Glossary of Terms (Auditing and Ethics) as:
Continue reading
This content is not freely available. To access 'John Selwood's question corner ' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Audit and Assurance Faculty
Stay ahead of the curve with our expert guidance, trusted technical resources and practical insights.
