April 28, 2020, letter commenting on IESBA's January 2020 Exposure Draft, "Proposed Revisions to the Non-Assurance Services Provisions of the Code"

This letter provides GAO's response to the exposure draft, Proposed Revisions to the Non- Assurance Services Provisions of the Code. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence. Our comments reflect the importance we place on reinforcing the values promoted in both the International Code of Ethics for Professional Accountants (Code) and GAGAS.