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The International Ethics Standards Board for Accountants (IESBA) 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.
SPOTLIGHT ON
Proposed Changes to the Code to Address Conflicts of Interest
The IESBA has proposed changes to the IESBA Code that will provide professional accountants with more specific guidance in applying the conceptual framework when identifying, evaluating, and managing conflicts of interest. The proposed changes cover two sections of the IESBA Code that address conflicts—Section 220 for professional accountants in public practice and Section 310 for professional accountants in business—and include a clearer description of what is meant under the Code by the term “conflict of interest.” Click here to comment by March 31, 2012.
LATEST PUBLICATIONS & RESOURCES
IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audits of Public Interest Entities
IESBA Guidance & Support ToolsProposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
IESBA Exposure Drafts and Consultation Papers
Comments due by: Mar 30, 2012
Submit a commentIESBA Comment Letter on the PCAOB Concept Release on Auditor Independence and Audit Firm Rotation
IESBA Comment Letters
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