Restructured Code—IESBA Update, Compilation & Mapping Table
Jan 24, 2017 | Guidance & Support Tools
The IESBA Update summarizes the second and final phase of the board's Structure of the Code project. The aim of the project is to comprehensively review the structure and drafting of the IESBA Code of Ethics for Professional Accountants™ (the Code) to enhance its understandability and usability, thereby facilitating its adoption, effective implementation, consistent application, and enforcement.
The staff-prepared compilation of the proposed restructured Code includes the agreed-in-principle texts of Phase 1 of the Structure and Safeguards projects, and the proposed texts in Structure ED-2, Safeguards ED-2, and the Applicability ED.
The Mapping Table shows the material in the extant Code compared to the proposed restructured Code.
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- 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
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