Professional Ethics — Guides, Updates & Practical Insights

Non-Assurance Services Under Section 5600 — the Self-Review Prohibition

Section 5600 requires a firm to determine, before providing non-assurance services to a sustainability assurance client, whether they might create a self-review threat — and paragraph R5600.17 prohibits non-assurance services outright where the client is a public interest entity, because paragraph 5600.16 A2 states that such a threat cannot be eliminated and no safeguard can reduce it.