Close-Off: Changes to Part C of the Code Addressing Preparation and Presentation of Information and Pressure to Breach the Fundamental Principles
IESBA
Jan 24, 2017 | Basis for Conclusions, Guidance & Support Tools, Handbooks, Standards, and Pronouncements
46 Pages
English
Approved by the IESBA at its March 2016 meeting, the changes strengthen the Code's Part C provisions addressing the responsibilities of professional accountants in business (PAIB) when preparing or presenting information. They also provide new requirements and guidance for PAIBs regarding pressure to breach the fundamental principles.
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.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Ethical Leadership In A Digital Era: Applying The IESBA Code To Selected Technology-Related Scenarios
- Ethics Considerations in Sustainability Reporting
- The IESBA Code – Overview of Parts and Sections
- The Ukraine Conflict: Key Ethics and Independence Considerations
