July 05, 2009
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International Ethics Standards Board for Accountants |
Projects and Project Histories
The IESBA's Work Plans indicates the timetable to completion for each of its projects in progress.
Projects in Progress
Click on the following topics to view information on the project's history, scope, current status, and project task force members.
Drafting Conventions
In March 2007, the IESBA commenced a project to consider the implications on the Code of Ethics for Professional Accountants of the Clarity project of the International Auditing and Assurance Standards Board. The IESBA issued an exposure draft in July 2008.
In March 2007, the IESBA commenced a project to consider the implications on the Code of Ethics for Professional Accountants of the Clarity project of the International Auditing and Assurance Standards Board. The IESBA issued an exposure draft in July 2008.
Ethical Guidance for Professional Accountants in Government
The IESBA started a project in April 2005 to develop additional guidance for professional accountants in government.
The IESBA started a project in April 2005 to develop additional guidance for professional accountants in government.
Recently Completed Projects
Click on the following topics to view information on the project's history, issues covered and the effective date of the pronouncement issued.
Independence I - Completed
In December 2004, the IESBA started a project to revisit the independence requirements for professional accountants in public practice that perform assurance engagements. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in January 2008. In April 2008, the Public Interest Oversight Board confirmed that due process has been followed in the development of these changes to the Code.
In December 2004, the IESBA started a project to revisit the independence requirements for professional accountants in public practice that perform assurance engagements. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in January 2008. In April 2008, the Public Interest Oversight Board confirmed that due process has been followed in the development of these changes to the Code.
Independence II - Completed
In July 2007, the IESBA issued an exposure draft addressing three remaining independence issues following the IESBA's Independence I project. In May 2008, the IESBA issued a re-exposure draft of proposals relating to internal audit and relative size of fees. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in December 2008. The Public Interest Oversight Board will given consideration to whether due process has been followed in the development of these changes to the Code in June 2009.
In July 2007, the IESBA issued an exposure draft addressing three remaining independence issues following the IESBA's Independence I project. In May 2008, the IESBA issued a re-exposure draft of proposals relating to internal audit and relative size of fees. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in December 2008. The Public Interest Oversight Board will given consideration to whether due process has been followed in the development of these changes to the Code in June 2009.
Network Firm - Completed
In July 2006, the IESBA revised the Code of Ethics for Professional Accountants by updating the definition of a network firm.
In July 2006, the IESBA revised the Code of Ethics for Professional Accountants by updating the definition of a network firm.
Revised Code of Ethics - Completed
In June 2005, the IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional Accountants.
In June 2005, the IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional Accountants.