The International Ethics Standards Board for Accountants (IESBA) is an independent standard-setting body that serves the public interest by setting high-quality ethical standards for professional accountants and by facilitating the convergence of international and national ethical standards, including auditor independence requirements, through the development of a robust, internationally appropriate code of ethics.
Tell Us What You Think! Survey on Long Association
March 2013 Meeting Highlights
The IESBA is conducting a survey to consider the provisions in its Code of Ethics for Professional Accountants that address the potential threats to independence created by using the same senior personnel on an audit engagement over a long period of time.
Do the current provisions continue to provide robust and appropriate safeguards against familiarity and self-interest threats? Or, should they be amended?
IESBA Chair Jorgen Holmquist and board members, Robert Franchini and Marisa Orbea, with Technical Director Ken Siong recorded the board's first podcast of meeting highlights. The podcast includes updates on key projects or initiatives that the IESBA deliberated at the meeting. Written highlights are also available on the March 2013 Meeting Page.