Structure & Safeguards Phase 1 Revisions to IESBA Code—Agreed in Principle
IESBA
Jan 24, 2017 | Guidance & Support Tools, Handbooks, Standards, and Pronouncements
219 Pages
English
The Basis for Agreement in Principle documents summarize the feedback received from respondents to Structure ED-1 and Safeguards ED-1. They explain the rationale for the IESBA’s decisions in agreeing in principle the text of Phase 1 of the Structure and Safeguards projects.
The agreed-in-principle text contains:
- Restructured provisions covered under Phase 1 of the IESBA’s Structure of the Code project, which are presented using the new structure and drafting conventions for the Code; and
- Revised and restructured provisions under Phase 1 of the IESBA’s Safeguards project, which are also presented using the new structure and drafting conventions.
It agreed-in-principle mark-up text shows the revisions made to the December 2015 Structure ED-1 and Safeguards ED-1 in finalizing the agreed-in-principle text.
Basis for Agreement in Principle—Improving the Structure of the Code—Phase 1
Basis for Agreement in Principle—Safeguards in the Code—Phase 1
Agreed-in-Principle Text—Structure & Safeguards Phase 1
Agreed-in-Principle Mark-Up Text—Structure & Safeguards Phase 1
Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2016 Handbook of the Code of Ethics for Professional Accountants
- IESBA Webinar: The Revised and Restructured Code
- IESBA Webinar: The Revised and Restructured Code
- International Standards: 2019 Global Status Report
- Preparing for the IESBA eCode
