Other Spanish Publications to Follow
The International Federation of Accountants® (IFAC®) today published in the Spanish language the Handbook of the Code of Ethics for Professional Accountants, 2014 Edition, developed by the International Ethics Standards Board for Accountants® (IESBA®). The 2014 edition incorporates several revised pronouncements that were published previously and are now effective—addressing a breach of a requirement of the IESBA Code, conflicts of interest, and the definition of “those charged with governance.” It also contains the revised definition of “engagement team.”
“The IESBA Code has now been adopted or is in use in over 100 jurisdictions around the world,” said Ken Siong, IESBA Technical Director. “Spanish is a widely spoken language; indeed, it is an official language in 20 countries, which is why high-quality Spanish translations are critical to supporting the IESBA’s efforts to further the adoption of the Code globally and, importantly, to facilitate its consistent application.”
This Spanish translation was performed by the Instituto de Censores Jurados de Cuentas de España and is a result of the Ibero-American cooperation framework, known as the IberAm project. Established in 2012, the IberAm project—which includes IFAC and its member organizations, in Argentina, Mexico, and Spain—is an IFAC-authorized translation and review process that strives to achieve longer-term, sustainable processes for single, high-quality Spanish translations of international standards and other IFAC publications. The Interamerican Accounting Association, IFAC’s regional organization for Latin America and the Caribbean, is an observer to the project. In addition, the project involves a Review Committee of technical experts representing IFAC members in nine Spanish-speaking countries.
For an overview of publication translations, please visit the IFAC Translations Database.
About the IESBA
The International Ethics Standards Board for Accountants (IESBA) is an independent standard-setting board that develops and issues, in the public interest, high-quality ethical standards and other pronouncements for professional accountants worldwide. Through its activities, the IESBA develops the Code of Ethics for Professional Accountants, which establishes ethical requirements for professional accountants. The structures and processes that support the operations of the IESBA are facilitated by IFAC. Please visit www.ethicsboard.org for more information.
About IFAC
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession, dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. It is comprised of more than 175 members and associates in 130 countries and jurisdictions, representing approximately 2.8 million accountants in public practice, education, government service, industry, and commerce.