NBC PA 400 was published on 11/21/2019 and became effective on 01/01/2020. This standard converges with the international standard Part 4A of the Code of IFAC (CFC, 2019). NBC PA 400 addresses aspects that may interfere with auditor independence and the concept of independence (CFC, 2019). Thus, the Independent Auditor who does not have Independence in relation to the audited organization is not able to carry out an Independent Audit in this organization. Another norm that addressed Independence is NBC PA 290, but it was revoked as of 01/01/2020​