NAS: services other than statutory audit
Non-audit services, independence, self-review risk and statutory auditor constraints: how to understand NAS in 2026.
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NAS: services other than statutory audit
Updated March 2026 - Non-audit services must always be reviewed through the lens of independence and self-review risk.
See also statutory auditor mission, statutory auditor training and mandatory statutory auditor.
Main point
The key question is compatibility with the independence framework.
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Conclusion
Useful additional services still need to pass the independence test.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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