COVID-19: Ethics and Independence Considerations
Staff Q&A
IESBA
May 08, 2020 | Guidance & Support Tools
English
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This Questions and Answers (Q&A) publication was developed by the staff of the IESBA to highlight aspects of the International Code of Ethics for Professional Accountants (including International Independence Standards) that might be relevant in navigating ethics and independence challenges and risks as a result of the COVID-19 pandemic.
This publication does not amend or override the Code, the text of which alone is authoritative. Reading this publication is not a substitute for reading the Code. The Q&As are not meant to be exhaustive and reference to the Code itself should always be made. This publication does not constitute an authoritative or official pronouncement of the IESBA.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2015 Handbook of the Code of Ethics for Professional Accountants
- Benchmarking International Independence Standards
- IESBA Staff Q&A: Revised Fee-related Provisions of the Code
- Summary: Benchmarking the International Independence Standards
- The IESBA eNews, September 2021