Survey for Post-implementation Review of the Restructured Code

The International Ethics Standards Board for Accountants (IESBA) has launched this stakeholder survey as part of its Post-Implementation Review (PIR) of the Restructured Code.

The survey aims to assess whether the Restructured Code is achieving its intended objectives by identifying benefits and implementation challenges, and to inform any actions the IESBA may need to take in response. 

Among other matters, the survey seeks information in the following areas: 

• The approach to jurisdictional adoption of the 2018 or later edition of the Restructured Code, and related enforcement responsibilities.
• Whether the Code’s 2018 restructuring has improved the clarity and usability of the Code, thereby leading to more consistent application and more effective enforcement of the Code.

The survey is open to all stakeholder groups, including individual professional accountants, firms, professional accountancy organizations, regulators, oversight bodies, standard setters, preparers, those charged with governance, investors, and other users of financial and nonfinancial information.

CLICK ON ONE OF THE LINKS BELOW TO RESPOND TO THE SURVEY BY JULY 3: