Consultation Paper, Proposed Strategy and Work Plan, 2019-2023

Elevating Ethics in a Dynamic and Uncertain World

Apr 16, 2018 | Exposure Drafts and Consultation Papers
32 Pages

All available Translations: Portuguese

In Progress Translations: Spanish

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Comments due by: Jul 16, 2018

The International Ethics Standards Board for Accountants (IESBA) seeks public comment by July 16, 2018, on its Proposed Strategy and Work Plan, 2019-2023.

Leveraging the completely rewritten and significantly strengthened International Code of Ethics for Professional Accountants (including International Independence Standards), the proposed Strategy and Work Plan projects the IESBA’s vision for the Code in the global economy. The IESBA’s future priorities and actions will be guided by three strategic themes:

  • Advancing the Code’s relevance by keeping it fit-for-purpose for a rapidly changing world, and further strengthening ethical conduct and independence standards;
  • Deepening and expanding the Code’s impact and influence through increased global adoption and implementation; and
  • Enriching the IESBA’s perspectives and capacities through proactive stakeholder dialogue and co-operation.

The consultation paper was developed following extensive, wide-ranging engagement with stakeholders, including regulators, national standard setters and professional accounting organizations.

Please submit your responses by July 16, 2018 to ensure your views are considered. 


Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. Kunal Shah  (India)
April 17, 2018

2. Crowe Global
June 29, 2018

3. RSM International
July 4, 2018

4. ICAS  (United Kingdom)
July 5, 2018

5. Chartered Accountants Australia and New Zealand
July 8, 2018

6. The Japanese Institute of Certified Public Accountants(JICPA)  (Japan)
July 9, 2018

7. Financial Reporting Council (UK)  (United Kingdom)
July 10, 2018

8. Institute of Chartered Accountants of Jamaica  (Jamaica)
July 12, 2018

9. Institut der Wirtschaftsprüfer e.V. (IDW)  (Germany)
July 12, 2018

10. IFAC Professional Accountants in Business Committee
July 12, 2018

11. Association of Accounting Technicians  (United Kingdom)
July 12, 2018

12. European Federation of Accountants and Auditors for SMEs
July 12, 2018

13. Deloitte Touche Tohmatsu Limited
July 13, 2018

14. Wirtschaftsprüferkammer  (Germany)
July 13, 2018

15. ICAEW  (United Kingdom)
July 13, 2018

16. Association of Chartered Certified Accountants (ACCA)
July 13, 2018

17. Accountancy Europe
July 13, 2018

18. Institute of Chartered Accountants of Nigeria  (Nigeria)
July 15, 2018

19. Canadian Public Accountability Board
July 16, 2018

20. Dr. Christine Nolder and Dr. Jeanmarie Lord  (United States)
July 16, 2018

21. Independent Regulatory Board for Auditors (IRBA)  (South Africa)
July 16, 2018

22. The Institute of Chartered Accountants of India  (India)
July 16, 2018

23. PricewaterhouseCoopers International Ltd
July 16, 2018

24. The Malaysian Institute of Certified Public Accountants (MICPA)  (Malaysia)
July 16, 2018

25. CPA Canada - Public Trust Committee
July 16, 2018

26. New Zealand Auditing and Assurance Standards Board  (New Zealand)
July 16, 2018

27. Hong Kong Institute of Certified Public Accountants  (Hong Kong (Special Administrative Region of China))
July 16, 2018

28. KPMG IFRG Limited
July 16, 2018

29. International Federation of Accountants (IFAC)
July 17, 2018

30. South African Institute of Chartered Accountants  (South Africa)
July 17, 2018

31. FSR - danske revisorer
July 17, 2018

32. Ernst & Young Global Limited
July 17, 2018

33. Institute of Singapore Chartered Accountants  (Singapore)
July 18, 2018

34. BDO Global Coordination B.V.  (United States)
July 18, 2018

35. Accounting Professional & Ethical Standards Board Limited-Australia  (Australia)
July 23, 2018

36. International Forum for Independent Audit Regulators  (Japan)
July 25, 2018

37. International Organization of Securities Commissions  (Spain)
August 1, 2018

38. AICPA Professional Ethics Executive Committee  (United States)
August 3, 2018

39. Grant Thornton  (United States)
August 21, 2018

40. National Association of State Board of Accountancy  (United States)
August 21, 2018

41. Chartered Institute of Management Accountants  (United Kingdom)
September 7, 2018


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