IESBA Staff Q&A: Revised Fee-related Provisions of the Code
Guidance for Professional Accountants in Public Practice
This Questions and Answers (Q&A) publication is issued by the Staff of the International Ethics Standards Board for Accountants® (IESBA®). It is intended to assist national standards setters, IFAC member bodies and professional accountants (PAs) in public practice (including firms) as they adopt and implement the revisions to the fee-related provisions of the IESBA International Code of Ethics for Professional Accountants (including International Independence Standards)™ (the Code)*[1]. The IESBA issued its Fees pronouncement in April 2021.
This publication is designed to highlight, illustrate or explain aspects of the revised fee-related provisions in the Code, and thereby assist in their proper application.
[1] This publication does not amend or override the Code, the text of which alone is authoritative. Reading the Q&As is not a substitute for reading the Code. The Q&As are not intended to be exhaustive and reference to the Code itself should always be made. This publication does not constitute an authoritative or official pronouncement of the IESBA.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Ethical Leadership In A Digital Era: Applying The IESBA Code To Selected Technology-Related Scenarios
- Ethics Considerations in Sustainability Reporting
- The IESBA Code – Overview of Parts and Sections
- The Ukraine Conflict: Key Ethics and Independence Considerations
