Role and Mindset Expected of Professional Accountants (formerly Professional Skepticism)
Objective
The objective the IESBA’s Role and Mindset Expected of Professional Accountants (Role and Mindset) project is to ensure that the Code promotes the role, mindset and behavioral characteristics expected of all professional accountants when performing their professional activities.
The project was informed by the feedback from respondents to the IESBA’s May 2018 consultation paper (CP) Professional Skepticism – Meeting Public Expectations, and the input from the four global roundtables held in June and July 2018 in Washington, DC, U.S.A.; Paris, France; Tokyo, Japan; and Melbourne, Australia.
PROJECT CONTACT
TASK FORCE
- Richard Fleck, Task Force Chair and IESBA Deputy Chair
- Hironori Fukukawa, IESBA Member
- Patricia Mulvaney, IESBA Member
- James Barbour, IESBA Technical Advisor
Project Stages
Board Papers
March 2019 June 2019 September 2019 December 2019 March 2020 June 2020
CAG Papers
March 2019 September 2019 March 2020
Board Minutes
March 2019 June 2019 September 2019 December 2019 March 2020 June 2020
CAG Minutes
March 2019 September 2019 March 2020
Responses
Summary
The final pronouncement with the role and mindset revisions was issued on October 5, 2020, and will become effective on December 31, 2021, with early adoption permitted.
