IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audits of Public Interest Entities
IESBA
Nov 15, 2019 | Guidance & Support Tools
1 Pages
English
The document provides an overview of the prohibited services, interests, relationships and other actions that apply under the Code when a firm audits a public interest entity. The document is a high-level summary and is not a substitute for reading the Code, which provides details on the application of these prohibitions. A complete list of the explicit prohibitions in the Code is accessible via the IESBA eCode.
It is intended to help facilitate the adoption and effective implementation of the Code.This publication does not constitute an authoritative pronouncements of the board, nor does it amend or override the Code
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Briefing Note for Global Sustainability Roundtables
- Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
- Proposed Revisions to the Code Addressing Tax Planning and Related Services
- Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code