2012 IESBA Annual Report

Connecting and Engaging with Our Global Stakeholders

IESBA
Aug 29, 2013 | Annual Reports and Plans
23 Pages
English

The 2012 IESBA Annual Report  introduces Jörgen Holmquist, the first independent chair of the Ethics Board, and details the board’s ongoing commitment to developing high-quality ethics standards for the global accountancy profession. It also emphasizes the board’s further commitment to promoting and facilitating the adoption and effective implementation of these standards around the world.

The report summarizes the progress made on the IESBA's Work Plan, which in 2012 included finalizing three pronouncements—breach of a requirement of the Code of Ethics for Professional Accountants (the Code), conflicts of interest, and a revised definition of the term “engagement team.” The report also highlights the board’s efforts in exploring appropriate ethics standards for professional accountants in one of the most challenging projects the board has undertaken so far—responding to a suspected illegal act. It also details the board’s outreach activities and includes a report from Richard Fleck, chair of the IESBA Consultative Advisory Group.

 

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