Abstract: This study discuses the provision of non-audit services and the impairment of researcher’s independence. The researcher examines the adequacy of independence of auditors and determines whether or not the provision of non-audit services affect the independence of researcher’s. To achieve the objective of this study, data was collected from documentary sources in a descriptive manner. The study examines: the concept of independence; factors affecting independence; non-audit services; non-audit service and regulatory framework of some selected countries; non-audit services and regulatory framework in Nigeria; some selected empirical studies on non-audit services and researcher’s independence. A few suggestions are finally put forward which if accepted would improve researcher’s independence on the provision of non-audit services.