A firm or network firm about to provide an audit client with a non-assurance service must first determine whether it is prohibited, must not assume a management responsibility, and must apply the conceptual framework to the threats the service creates. For public interest entity audit clients a firm must not provide any service that could give rise to a self-review threat, must obtain concurrence from those charged with governance before providing any non-assurance service, and must provide them with the information they need to assess the effect on independence; materiality is no longer a basis for providing a self-review service to a PIE. Services provided to related entities and services with the character of advocacy are assessed in the same way. Fee-related disclosures accompany these communications.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.