Exposure Draft, Improving the Structure of the Code of Ethics for Professional Accountants—Phase I

IESBA
Dec 21, 2015 | Exposure Drafts and Consultation Papers
English

Comments due by: Apr 18, 2016

This Exposure Draft (ED) represents the first application of proposed new structure and drafting conventions for the Code of Ethics for Professional Accountants (the Code), covering both a number of the provisions of the Code dealing with its general application and selected sections addressing professional accountants in public practice. In addition to the use of clearer language, key features in the ED include:
  • Requirements clearly distinguished from application material;
  • Increased clarity of responsibility for compliance with the Code’s requirements;
  • A reorganization of the content of the Code; and
  • A new Guide to the Code.
 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Crowe Horwath International
March 3, 2016

2. THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA]  (Ghana)
March 18, 2016

3. SRA  (Netherlands)
April 4, 2016

4. VRC  (Netherlands)
April 11, 2016

5. The National Federation of Certified Public Accountant Associations of the Republic of China (NFCPAAROC)  (Chinese Taiwan)
April 12, 2016

6. Audit Oversight Board, Securities Commission Malaysia  (Malaysia)
April 12, 2016

7. FSR - danske revisorer  (Denmark)
April 14, 2016

8. ICAEW  (United Kingdom)
April 15, 2016

9. New Zealand Auditing and Assurance Standards Board of the External Reporting Board  (New Zealand)
April 17, 2016

10. KICPA  (Korea, Republic of)
April 17, 2016

11. Nederlandse Beroepsorganisatie van Accountants (NBA)  (Netherlands)
April 18, 2016

12. RSM (UK)  (United Kingdom)
April 18, 2016

13. OECFM COMMISSION ETHIQUE  (Madagascar)
April 18, 2016

14. Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)  (Germany)
April 18, 2016

15. PKF International Limited
April 18, 2016

16. Chartered Professional Accountants of Canada  (Canada)
April 18, 2016

17. South African Institute of Chartered Accountants  (South Africa)
April 18, 2016

18. Deloitte Touche Tohmatsu Limited
April 18, 2016

19. National Association of State Boards of Accountancy (NASBA)  (United States)
April 18, 2016

20. Malaysian Institute of Accountants (MIA)  (Malaysia)
April 18, 2016

21. American Institute of CPAs  (United States)
April 18, 2016

22. ISCA  (Singapore)
April 18, 2016

23. IFAC SMP Committee
April 18, 2016

24. Association of International Accountants (AIA)  (United Kingdom)
April 18, 2016

25. Chartered Accountants Australia and New Zealand
April 18, 2016

26. THE INSTITUTE OF CHARTERED ACCOUNTANTS O BANGLADESH  (Bangladesh)
April 18, 2016

27. PricewaterhouseCoopers International Limited
April 18, 2016

28. Independent Regulatory Board for Auditors (IRBA)  (South Africa)
April 18, 2016

29. KPMG IFRG Limited  (United Kingdom)
April 18, 2016

30. FAR  (Sweden)
April 18, 2016

31. AAT  (United Kingdom)
April 18, 2016

32. Association of Chartered Certified Accountants
April 18, 2016

33. JICPA  (Japan)
April 18, 2016

34. BDO
April 19, 2016

35. Wirtschaftsprueferkammer (WPK)  (Germany)
April 19, 2016

36. ICAS  (United Kingdom)
April 19, 2016

37. Grant Thornton International  (United Kingdom)
April 19, 2016

38. United States Government Accountability Office  (United States)
April 19, 2016

39. Hong Kong Institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
April 20, 2016

40. Financial Reporting Council (FRC)  (United Kingdom)
April 22, 2016

41. Institute of Public Accountants (IPA)
April 25, 2016

42. Public Accountants and Auditors Board (PAAB)  (Zimbabwe)
April 26, 2016

43. Accounting Professional & Ethical Standards Board Limited-Australia  (Australia)
April 26, 2016

44. Chartered Institute of Management Accountants
April 27, 2016

45. Ernst & Young Global Limited
May 5, 2016

46. CPA Australia  (Australia)
May 11, 2016

47. ASSIREVI  (Italy)
May 13, 2016

48. International Organization of Securities Commissions (IOSCO)  (Spain)
May 17, 2016

49. Denise Silva Ferreira Juvenal  (Brazil)
June 5, 2016

50. Federation of European Accountants (FEE)
June 8, 2016

 

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