Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2
IESBA
Jan 24, 2017 | Exposure Drafts and Consultation Papers
English
Comments due by:
The Phase 2 proposals (Structure Exposure Draft-2) restructure select sections of the Code, including recently finalized provisions addressing:
- accountants’ response to non-compliance with laws and regulations (NOCLAR);
- long association of firm personnel with an audit or assurance client; and
- ethical issues that professional accountants in business (PAIBs) often face.
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Structure ED-2
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Supplement to Structure ED-2—Restructuring Changes to NOCLAR
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Supplement to Structure ED-2—Restructuring Changes to Long Association Close-Off
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Supplement to Structure ED-2—Restructuring Changes to Part C Phase 1 Close-Off
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Submitted Comment Letters
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Crowe Horwath International (111.61 KB)()
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Pricewaterhousecoopers International (181.43 KB)()
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Financial Reporting Council (4.63 MB)(United Kingdom)
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Accounting Professional & Ethical Standards Board (Australia) (545.01 KB)(Australia)
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Auditing Standards Committee of the American Accounting Association (29.11 KB)()
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The Malaysian Institute of Certified Public Accountants (199.82 KB)(Malaysia)
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Institut der Wirtschaftsprüfer in Deutschland e.V. (119.22 KB)()
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Japanese Institute of Certified Public Accountants (154.21 KB)(Japan)
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RSM International (434.24 KB)(United Kingdom)
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FSR - danske revisorer (112.38 KB)(Denmark)
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Wirtschaftsprueferkammer (WPK) (279.8 KB)(Germany)
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Association of Chartered Certified Accountants (179.63 KB)()
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Independent Regulatory Board for Auditors (IRBA) (369.15 KB)(South Africa)
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NZ Auditing and Assurance Standards Board (351.78 KB)()
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BDO (59.96 KB)()
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KICPA (118.92 KB)(Korea)
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Chartered Accountants Australia and New Zealand (38.48 KB)()
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ICAEW (169.63 KB)(United Kingdom)
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Malaysian Institute of Accountants (MIA) (2.54 MB)(Malaysia)
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The Institute of Chartered Accountants of Pakistan (518.33 KB)(Pakistan)
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Rob Tough, ICAEW South West Technical Advisory Committe (183.24 KB)(United Kingdom)
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Association of Accounting Technicians (81 KB)(United Kingdom)
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ICAS (543.45 KB)(United Kingdom)
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Deloitte Touche Tohmatsu Limited (94.06 KB)()
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South African Institute of Chartered Accountants (303.58 KB)(South Africa)
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Chartered Professional Accountants of Canada (172.71 KB)(Canada)
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Hong Kong Institute of Certified Public Accountants (88.17 KB)(Hong Kong, Special Administrative Region of China)
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ISCA (387.19 KB)()
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Ernst & Young Global (EYG) (579.91 KB)(United Kingdom)
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KPMG (KPMG) (63.17 KB)(United Kingdom)
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FAR (FAR) (271.62 KB)(Sweden)
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Grant Thornton International (GTI) (267.92 KB)(United Kingdom)
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MNP LLP (MNP) (73.85 KB)(Canada)
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Accountancy Europe (AE) (75.04 KB)(Belgium)
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American Institute of CPAs (AICPA) (321.55 KB)(United States of America)
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IFAC SMP Committee (297.08 KB)()
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International Organisation of Securities Commissions (1.98 MB)()
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ASSIREVI (441.7 KB)(Italy)
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CPA Australia (CPA Aus) (372.66 KB)(Australia)
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The Chartered Institute of Management Accountants (CIMA) (110.63 KB)(United Kingdom)