Basis for Conclusions
Basis for Conclusions: Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code
This Basis for Conclusions has been prepared by staff of the IESBA. It relates to, but does not form part of, the changes to the Code of Ethics for Professional Accountants (the Code) related to provisions addressing a breach of a requirement of the Code.
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