Post-Implementation Reviews (PIRs) of the Restructured Code

The objectives are to:

(a)          Determine whether the restructuring of the Code through revising its structure and redrafting its provisions^[1] has achieved its intended purpose by identifying:

              (i)          Benefits from the restructuring of the Code; and

              (ii)          Any practical challenges or questions regarding the understandability and usability of the Code, including whether it is being consistently understood and applied; and

(b)          Determine what actions, if any, are needed by the IESBA to address identified matters.

IESBA Staff

Geoff Kwan

Greg Walters

Board Advisors

Saadiya Adam

Rania Uwaydah

Sung-Nam Kim

IESBA MARCH 2026 MEETING HIGHLIGHTS

The IESBA considered and approved the stakeholder surveys for the PIRs of the provisions of the Code addressing Responding to Non-Compliance with Laws and Regulations (NOCLAR), and the Restructured Code.

Both surveys will be released for public input in early April 2026. The IESBA will consider analyses of responses received for the Restructured Code PIR and the NOCLAR PIR at its September and December 2026 meetings, respectively.