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Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments The proposals address safeguards-related provisions in the independence sections of the Code of Ethics for Professional Accountants pertaining to non-assurance services provided to audit and other assurance clients. Published: Jan 24, 2017 |
Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2 The Phase 2 proposals (Structure Exposure Draft-2) restructure select sections of the Code, including recently finalized provisions addressing:accountants’ response to non-compliance with laws and regulations (NOCLAR);long association of firm personnel with an audit or assurance client; andethical issues that professional accountants in business (PAIBs) often face.See also Restructuring the Code. Published: Jan 24, 2017 |
