Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
IESBA
Sep 8, 2017 | Exposure Drafts and Consultation Papers
English
Comments due by:
The proposals strengthen the provisions in the Code of Ethics for Professional Accountants regarding the accepting and offering of inducements by establishing a comprehensive framework that covers all forms of inducements and which applies to both professional accountants in business and professional accountants in public practice. The proposals would also require professional accountants to understand and comply with relevant laws and regulations in situations related to bribery and corruption and prohibit the offering and accepting of inducements with intent to improperly influence behavior.
Once finalized, the provisions will form the last component of the restructured Code.
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Submitted Comment Letters
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Ji Yuan (142.7 KB)(China)
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Institute of Chartered Accountants of India (ICAI) (123.55 KB)(India)
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Jean Thiomas GIRAUD (1.01 MB)(Haiti)
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National Association of State Boards of Accountancy (57.08 KB)()
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RSM International (332.33 KB)(United Kingdom)
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Association of Accounting Technicians (105.6 KB)(United Kingdom)
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Crowe Horwath International (109.05 KB)()
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Malaysian Institute of Accountants (657.98 KB)(Malaysia)
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Financial Reporting Council (1.12 MB)(United Kingdom)
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ICAS (367.65 KB)(United Kingdom)
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Accounting Professional & Ethical Standards Board (Australia) (367.79 KB)()
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New York State Society of Certified Public Accountants (191.81 KB)(United States of America)
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New Zealand Auditing and Assurance Standards Board (351.87 KB)()
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Chartered Accountants Australia and New Zealand (1.31 MB)()
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IFAC SMP Committee (120.32 KB)()
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The Institute of Chartered Accountants of Pakistan (ICAP) (2.12 MB)(Pakistan)
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VRC (351.77 KB)(Netherlands)
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Deloitte Touche Tohmatsu Limited (244.59 KB)()
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THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) (723.16 KB)(Ghana)
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IBRACON (178.91 KB)(Brazil)
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The Japanese Institute of Certified Public Accountants (JICPA) (224.63 KB)(Japan)
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KICPA (107.43 KB)(Korea)
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Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) (782.16 KB)()
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Wirtschaftsprüferkammer (WPK) (63.61 KB)(Germany)
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Independent Regulatory Board for Auditors (IRBA) (482.6 KB)(South Africa)
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ICAEW (204.16 KB)(United Kingdom)
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KPMG IFRG Limited (53.37 KB)()
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BDO (31.25 KB)(United Kingdom)
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U.S. Government Accountability Office (122.1 KB)(United States of America)
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Institute of Chartered Accountants of Nigeria (1020.24 KB)(Nigeria)
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Association of Chartered Certified Accountants (196.83 KB)()
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European Federation of Accountants and Auditors for SMEs (509.57 KB)()
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South African Institute of Chartered Accountants (325.52 KB)(South Africa)
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Chartered Professional Accountants of Canada (166 KB)(Canada)
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Accountancy Europe (666.77 KB)()
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Ernst & Young Global (37.88 KB)()
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Consultative Committee of Accountancy Bodies (554.04 KB)()
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Association of National Accountants of Nigeria (113.96 KB)(Nigeria)
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FSR - danske revisorer (145.59 KB)(Denmark)
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Royal Netherlands Institute of Chartered Accountants (57.43 KB)(Netherlands)
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Pricewaterhouse Coopers International Ltd (171.38 KB)()
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IMA (Institute of Management Accountants) (34.22 KB)(United States of America)
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California State Teacher Retirement System (49.23 KB)(United States of America)
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Hong Kong Institute of Certified Public Accountants (46.03 KB)(Hong Kong, Special Administrative Region of China)
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Audit Oversight Board, Securities Commission Malaysia (18.01 KB)(Malaysia)
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Grant Thornton International Ltd (234.36 KB)()