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 © 2021 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2016 Handbook of the Code of Ethics for Professional Accountants
- COVID-19 and Evolving Risks for Money Laundering, Terrorist Financing and Cybercrime
- COVID-19 and Evolving Risks for Money Laundering, Terrorist Financing and Cybercrime
- Ethical and Auditing Implications Arising from Government-Backed Covid-19 Business Support Schemes
- Navigating the Heightened Risks of Fraud and Other Illicit Activities During the COVID-19 Pandemic