Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice

Jan 24, 2017 | Exposure Drafts and Consultation Papers
14 Pages

Comments due by: Apr 25, 2017

The proposals clarify the applicability of the requirements and application material in extant Part C, Professional Accountants in Business, of the Code of Ethics for Professional Accountants to professional accountants in public practice.


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Submitted Comment Letters

1. Crowe Horwath International (CHI)
April 10, 2017

2. The Institute of Chartered Accountants in England and Wales (ICAEW)  (United Kingdom)
April 12, 2017

3. European Federation of Accountants and Auditors for SMEs (EFAA)
April 19, 2017

4. Malaysian Institute of Accountants (MIA)  (Malaysia)
April 19, 2017

5. Chartered Accountants Australia and New Zealand (CAANZ)  (Australia)
April 20, 2017

6. American Institute of Certified Public Accountants (AICPA)  (United States)
April 21, 2017

7. Institute of Singapore Chartered Accountants (ISCA)  (Singapore)
April 23, 2017

8. Deloitte Touche Tohmatsu Limited (DTT)
April 24, 2017

9. Grant Thornton International Ltd (GTI)
April 24, 2017

10. Korean Institute of Certified Public Accountants (KICPA)  (Korea, Republic of)
April 24, 2017

11. New Zealand Auditing and Assurance Standards Board (NZAuASB)  (New Zealand)
April 24, 2017

12. United Kingdom Financial Reporting Council (UKFRC)  (United Kingdom)
April 24, 2017

13. Accountancy Europe (AE)
April 25, 2017

14. Accounting Professional & Ethical Standards Board Limited (Australia) (APESB)  (Australia)
April 25, 2017

15. Association of Chartered Certified Accountants (ACCA)  (United Kingdom)
April 25, 2017

16. BDO International Limited (BDO)
April 25, 2017

17. Chartered Professional Accountants of Canada (CPA Canada)  (Canada)
April 25, 2017

18. Ernst & Young Global Limited (EYG)
April 25, 2017

19. FAR (Institute for the Accountancy Profession in Sweden) (FAR)  (Sweden)
April 25, 2017

20. Foreningen af Statsautoriserede Revisorer (Danish Institute of Accountants)(FSR)  (Denmark)
April 25, 2017

21. Hong Kong Institute of Certified Public Accountants (HKICPA)  (Hong Kong (Special Administrative Region of China))
April 25, 2017

22. IFAC Small and Medium Practices Committee (SMPC)
April 25, 2017

23. Institute of Chartered Accountants of Nigeria (ICAN)  (Nigeria)
April 25, 2017

24. Institute of Chartered Accountants of Scotland (ICAS)  (United Kingdom)
April 25, 2017

25. KPMG IFRG Limited (Network) (KPMG)
April 25, 2017

26. Mexican Institute of Public Accountants (IMCP)  (Mexico)
April 25, 2017

27. South African Institute of Chartered Accountants (SAICA)  (South Africa)
April 25, 2017

28. The Institute of Chartered Accountants of Pakistan (ICAP)  (Pakistan)
April 25, 2017

29. Japanese Institute of Certified Public Accountants (JICPA)  (Japan)
April 25, 2017

30. Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)  (Germany)
April 25, 2017

31. Wirtschaftsprueferkammer (WPK)  (Germany)
April 25, 2017

32. Association of Accounting Technicians (AAT)  (United Kingdom)
April 27, 2017

33. RSM International (RSM)  (United Kingdom)
April 28, 2017

34. Pricewaterhousecoopers International (PwC)
May 3, 2017

35. CPA Australia Ltd (CPA Au)  (Australia)
May 3, 2017

36. Compagnie Nationale des Commissaires aux Comptes (CNCC)  (France)
May 3, 2017

37. Royal Netherlands Institute of Chartered Accountants (NBA)  (Netherlands)
May 12, 2017

38. The Malaysian Institute of Certified Public Accountants  (Malaysia)
May 22, 2017

39. EXPERTsuisse  (Switzerland)
May 31, 2017

40. Association of National Accountants of Nigeria - ANAN  (Nigeria)
December 8, 2017


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