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

Geoffrey Kwan

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

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