Close-Off: Changes to the Code Addressing the Long Association of Personnel with an Audit or Assurance Client

IESBA
Jan 24, 2017 | Basis for Conclusions, Guidance & Support Tools, Handbooks, Standards, and Pronouncements
54 Pages
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Approved by the IESBA at its December 2016 meeting, the changes to provisions addressing long association of personnel with an audit or assurance client contain a number of substantive improvements, including a strengthened partner rotation regime for audits of public interest entities.

The close-off document has been prepared in accordance with the extant structure and drafting conventions of the Code of Ethics for Professional Accountants™ (the Code). It will be used as a basis for preparing a restructured version in accordance with the new structure and drafting conventions for the Code. The formal release will be the restructured version.

 

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