IESBA Staff Questions and Answers - Implementing the Code of Ethics—Part II
Nov 07, 2012 | Guidance & Support Tools
All available Translations: Spanish-Spain
This questions and answers (Q&As) publication was released by the staff of the International Ethics Standards Board for Accountants (IESBA) to support the adoption and implementation of the IESBA’s Code of Ethics for Professional Accountants (the Code). These Q&As cover issues related to materiality, partner rotation, public interest entities, and network firms, among several other topic areas.
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- Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
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