Final Pronouncement: Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
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
- 2015 Handbook of the Code of Ethics for Professional Accountants
- 2020 Handbook of the International Code of Ethics for Professional Accountants
- Final Pronouncement: Objectivity of Engagement Quality Reviewer and Other Appropriate Reviewers
- Final Pronouncement: Revisions to the Fee-related Provisions of the Code
- Final Pronouncement: Revisions to the Non-Assurance Service Provisions of the Code
