|The issue of auditors providing non-audit services (NAS) is one of the most debated
topics within the accounting profession at present. The debate over whether audit firms
should supply NAS to their audit clients centres on the proposition that providing such
services impairs auditors’ independence.
In conducting the study, the researcher used both primary and secondary research. The
researcher used a combination of both questionnaires and interviews. Questionnaires
were sent out to the top twenty accounting firms and interviews were conducted with the
accounting bodies, namely, CPA, ACCA, IIPA, and also with IAASA and the ODCE.
The findings suggest that there is some need for change in the area of auditors’ providing
NAS. The main findings suggest that more disclosure is required in the annual report and
the current rules and regulations are only in part sufficient to prevent the auditor losing
independence whilst providing NAS. However, the findings do not seek the need for a
ban on auditors providing NAS to their audit clients despite the recent exposure of the so