International Ethics Standards Board for Accountants (IESBA, the Ethics Board) Chair Jörgen Holmquist in conversation with Accounting Professional & Ethical Standards Board (APESB) Technical Director Channa Wijesinghe following the September 2013 Ethics Board meeting in Sydney, Australia.
Used with permission from APESB.
Discussion topics include:
Opening remarks (0:00 - 0:40)
The IESBA Code's global coverage (0:40 - 5:30)
Suspected illegal acts (5:30 - 10:25)
Long association of senior personnel and rotation of key audit partners (10:25 - 15:30)
Structure of the IESBA Code (15:30 - 21:10)
Role of National Standard Setters (21:10 - 23:25)
Closing remarks (23:25 - 24:50)