Overview of Independence Requirements
IESBA
Nov 23, 2009 | Guidance & Support Tools
6 Pages
English
This document features an overview of the independence requirements contained in Section 290 of the Code of Ethics that relate to rotation, cooling off period, provision of non-assurance services, fees and compensation and evaluation policies.
Overview of Independence Requirements (PDF | 243K)
Author: IESBA
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