IESBA Staff Questions and Answers - Implementing the Code of Ethics—Part II
IESBA
Nov 07, 2012 | Guidance & Support Tools
8 Pages
English
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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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