20091101-Impact-of-changes-to-the-non-audit-services-regime

Object Type: Asset
In Folder: briefings (archive-ids)

Expand to show object metadata

20091101-Impact-of-changes-to-the-non-audit-services-regime

This Briefing focuses on the impact of the post-Enron regulatory changes to the NAS regime on companies and auditors, principally by reporting relevant findings from a wide-ranging experiential questionnaire study which we carried out in 2007. The questionnaire sought views and experiences from finance directors (FDs), audit committee chairs (ACCs) and audit engagement partners (APs) of UK listed companies on recent regulatory changes including restrictions on NAS provision ... We first summarise the key changes to the NAS regime introduced from 2002 onwards, and briefly review findings in relevant academic studies. We then provide evidence of changes to NAS fee levels since 2002, and then we report relevant findings of the 2007 experiential survey. Our conclusions on the evidence follow.

Dublin Core Metadata

title: The impact of changes to the non-audit services regime on finance directors, audit committee chairs and audit partners of UK listed companies

creator: Vivien Beattie

creator: Stella Fearnley

creator: Tony Hines

subject: Audit and assurance

description: This Briefing focuses on the impact of the post-Enron regulatory changes to the NAS regime on companies and auditors, principally by reporting relevant findings from a wide-ranging experiential questionnaire study which we carried out in 2007. The questionnaire sought views and experiences from finance directors (FDs), audit committee chairs (ACCs) and audit engagement partners (APs) of UK listed companies on recent regulatory changes including restrictions on NAS provision ... We first summarise the key changes to the NAS regime introduced from 2002 onwards, and briefly review findings in relevant academic studies. We then provide evidence of changes to NAS fee levels since 2002, and then we report relevant findings of the 2007 experiential survey. Our conclusions on the evidence follow.

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2009-11-01

type: text

format: pdf

identifier: Briefing

source:

language: en

relation: Briefing

coverage:

rights:

Show more ▼