Experts Narrow-Scope Amendments - ISA 620

 This is a narrow scope maintenance of standards project to consider targeted amendments to IAASB standards arising from recently approved revisions to the International Ethics Standards Board for Accountants’ (IESBA) International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) related to using the work of an external expert. The IESBA’s explicit introduction of ethical requirements in relation to using the work of external experts in audit, assurance and non-assurance engagements, may necessitate amendments to IAASB standards to ensure that the two Boards’ standards can continue to be effectively applied together.