John Selwood's question corner
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:
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