IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audits of Public Interest Entities
IESBA
Jan 09, 2012 | Guidance & Support Tools
1 Pages
English
This summary is intended to be a resource to aid users in gaining a quick overview and understanding of the range of prohibitions imposed by the Code on professional accountants when they undertake audits of PIEs. It is intended to help facilitate the adoption and effective implementation of the Code by IFAC member bodies and others.
This publication does not constitute an authoritative pronouncements of the board, nor does it amend or override the Code.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2015 Handbook of the Code of Ethics for Professional Accountants
- Benchmarking International Independence Standards
- IESBA Strategy Survey 2022
- Report on IESBA Accomplishments, 2020 – 2021
- Summary: Benchmarking the International Independence Standards