Corporate Governance and Other Non-Attest Services

Effective corporate governance is important in ensuring that a company operates in a responsible and ethical manner and that the interests of all stakeholders, including shareholders, employees, and customers, are taken into account.
One area in which corporate governance can be strengthened is in the use of non-attest services (NAS) by audit firms. NAS refers to consulting and other advisory services provided by audit firms to their audit clients, in addition to the traditional financial statement audit.