Exposure Draft, Improving the Structure of the Code of Ethics for Professional Accountants—Phase I
IESBA
| Exposure Drafts and Consultation Papers
English
Comments due by:
This Exposure Draft (ED) represents the first application of proposed new structure and drafting conventions for the Code of Ethics for Professional Accountants (the Code), covering both a number of the provisions of the Code dealing with its general application and selected sections addressing professional accountants in public practice. In addition to the use of clearer language, key features in the ED include:
- Requirements clearly distinguished from application material;
- Increased clarity of responsibility for compliance with the Code’s requirements;
- A reorganization of the content of the Code; and
- A new Guide to the Code.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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Crowe Horwath International (122.03 KB)()
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THE INSTITUTE OF CHARTERED ACCOUNTANTS [GHANA] (765.52 KB)(Ghana)
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SRA (44.34 KB)(Netherlands)
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VRC (182.76 KB)(Netherlands)
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The National Federation of Certified Public Accountant Associations of the Republic of China (NFCPAAROC) (65.88 KB)(Chinese Taiwan)
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Audit Oversight Board, Securities Commission Malaysia (376.32 KB)(Malaysia)
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FSR - danske revisorer (365.92 KB)(Denmark)
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ICAEW (223.97 KB)(United Kingdom)
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New Zealand Auditing and Assurance Standards Board of the External Reporting Board (241.56 KB)(New Zealand)
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KICPA (134.08 KB)(Korea)
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JICPA (252 KB)(Japan)
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Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) (2.17 MB)(Germany)
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Malaysian Institute of Accountants (MIA) (780.04 KB)(Malaysia)
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ISCA (423.23 KB)(Singapore)
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Association of International Accountants (AIA) (240.94 KB)(United Kingdom)
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THE INSTITUTE OF CHARTERED ACCOUNTANTS O BANGLADESH (253.34 KB)(Bangladesh)
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PricewaterhouseCoopers International Limited (276.33 KB)()
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Independent Regulatory Board for Auditors (IRBA) (479.4 KB)(South Africa)
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KPMG IFRG Limited (76.59 KB)(United Kingdom)
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FAR (201.71 KB)(Sweden)
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AAT (244.01 KB)(United Kingdom)
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Association of Chartered Certified Accountants (265 KB)()
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OECFM COMMISSION ETHIQUE (305.03 KB)(Madagascar)
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PKF International Limited (233.15 KB)()
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Chartered Professional Accountants of Canada (85.47 KB)(Canada)
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South African Institute of Chartered Accountants (286.26 KB)(South Africa)
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Deloitte Touche Tohmatsu Limited (81.86 KB)()
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National Association of State Boards of Accountancy (NASBA) (53.16 KB)(United States of America)
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American Institute of CPAs (371.52 KB)(United States of America)
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IFAC SMP Committee (84.17 KB)()
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Chartered Accountants Australia and New Zealand (67.61 KB)()
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RSM (UK) (405.92 KB)(United Kingdom)
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Nederlandse Beroepsorganisatie van Accountants (NBA) (33.18 KB)(Netherlands)
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Wirtschaftsprueferkammer (WPK) (142.73 KB)(Germany)
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ICAS (456.47 KB)(United Kingdom)
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Grant Thornton International (373.32 KB)(United Kingdom)
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United States Government Accountability Office (120.23 KB)(United States of America)
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BDO (77.16 KB)()
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Hong Kong Institute of Certified Public Accountants (155.33 KB)(Hong Kong, Special Administrative Region of China)
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Financial Reporting Council (FRC) (92.1 KB)(United Kingdom)
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Institute of Public Accountants (IPA) (646.51 KB)()
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Public Accountants and Auditors Board (PAAB) (652.99 KB)(Zimbabwe)
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Accounting Professional & Ethical Standards Board Limited-Australia (453.7 KB)(Australia)
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Chartered Institute of Management Accountants (245.02 KB)()
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Ernst & Young Global Limited (237.27 KB)()
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CPA Australia (42.64 KB)(Australia)
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ASSIREVI (1.77 MB)(Italy)
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International Organization of Securities Commissions (IOSCO) (613.57 KB)(Spain)
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Denise Silva Ferreira Juvenal (216.77 KB)(Brazil)
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Federation of European Accountants (FEE) (446.04 KB)()