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.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Continuing with the Development of Global Ethics and Independence Standards for Sustainability Reporting and Assurance
- Ethical Leadership In A Digital Era: Applying The IESBA Code To Selected Technology-Related Scenarios
- Ethics Considerations in Sustainability Reporting
- The Ukraine Conflict: Key Ethics and Independence Considerations