Final Pronouncement: Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
IESBA
Oct 05, 2020 | Handbooks, Standards, and Pronouncements
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The purpose of these revisions to the Code are to better promote the role and mindset expected of all professional accountants.
The revisions explicitly recognize that the accountancy profession is entrusted with public confidence in the wide-ranging roles it plays in society and that such confidence is based on the skills and values it brings to its professional activities. Importantly, they reaffirm the profession’s responsibility to act in the public interest and the fundamental role of the Code in meeting that responsibility.
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Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- 2021 Handbook of the International Code of Ethics for Professional Accountants
- Final Pronouncement: Quality Management-related Conforming Amendments to the Code
- Final Pronouncement: Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
