Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2

IESBA
Jan 24, 2017 | Exposure Drafts and Consultation Papers
143 Pages
English

Comments due by: May 25, 2017

The Phase 2 proposals (Structure Exposure Draft-2) restructure select sections of the Code, including recently finalized provisions addressing:

  • accountants’ response to non-compliance with laws and regulations (NOCLAR);
  • long association of firm personnel with an audit or assurance client; and
  • ethical issues that professional accountants in business (PAIBs) often face.
 

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

Submitted Comment Letters

1. Crowe Horwath International
April 10, 2017

2. Pricewaterhousecoopers International
May 4, 2017

3. Financial Reporting Council  (United Kingdom)
May 15, 2017

4. Accounting Professional & Ethical Standards Board (Australia)  (Australia)
May 19, 2017

5. Auditing Standards Committee of the American Accounting Association
May 21, 2017

6. The Malaysian Institute of Certified Public Accountants  (Malaysia)
May 22, 2017

7. Institut der Wirtschaftsprüfer in Deutschland e.V.
May 23, 2017

8. Japanese Institute of Certified Public Accountants  (Japan)
May 23, 2017

9. Independent Regulatory Board for Auditors (IRBA)  (South Africa)
May 24, 2017

10. RSM International  (United Kingdom)
May 24, 2017

11. FSR - danske revisorer  (Denmark)
May 24, 2017

12. NZ Auditing and Assurance Standards Board
May 24, 2017

13. BDO
May 24, 2017

14. Wirtschaftsprueferkammer (WPK)  (Germany)
May 24, 2017

15. Association of Chartered Certified Accountants
May 24, 2017

16. Deloitte Touche Tohmatsu Limited
May 25, 2017

17. KICPA  (Korea, Republic of)
May 25, 2017

18. Chartered Accountants Australia and New Zealand
May 25, 2017

19. South African Institute of Chartered Accountants  (South Africa)
May 25, 2017

20. Chartered Professional Accountants of Canada  (Canada)
May 25, 2017

21. ICAEW  (United Kingdom)
May 25, 2017

22. Malaysian Institute of Accountants (MIA)  (Malaysia)
May 25, 2017

23. The Institute of Chartered Accountants of Pakistan  (Pakistan)
May 25, 2017

24. Rob Tough, ICAEW South West Technical Advisory Committe  (United Kingdom)
May 25, 2017

25. Association of Accounting Technicians  (United Kingdom)
May 25, 2017

26. ICAS  (United Kingdom)
May 25, 2017

27. Hong Kong Institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
May 25, 2017

28. ISCA
May 25, 2017

29. Ernst & Young Global (EYG)  (United Kingdom)
June 2, 2017

30. KPMG (KPMG)  (United Kingdom)
June 6, 2017

31. FAR (FAR)  (Sweden)
June 6, 2017

32. Grant Thornton International (GTI)  (United Kingdom)
June 6, 2017

33. MNP LLP (MNP)  (Canada)
June 6, 2017

34. Accountancy Europe (AE)  (Belgium)
June 6, 2017

35. American Institute of CPAs (AICPA)  (United States)
June 6, 2017

36. IFAC SMP Committee
June 7, 2017

37. International Organisation of Securities Commissions
June 9, 2017

38. CPA Australia (CPA Aus)  (Australia)
June 28, 2017

39. ASSIREVI  (Italy)
June 28, 2017

40. The Chartered Institute of Management Accountants (CIMA)  (United Kingdom)
July 13, 2017

 

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