Change to the Definition of “Engagement Team” in the Code of Ethics for Professional Accountants

This final pronouncement reflects amendments to the IESBA's definition of “engagement team” in the Code of Ethics for Professional Accountants (the Code). The amendments clarify the relationship between an external auditor’s use of internal auditors to provide direct assistance on the external audit in accordance with the International Auditing and Assurance Standards Board (IAASB)’s International Standard on Auditing (ISA) 610 (Revised 2013), Using the Work of Internal Auditors, and the meaning of an engagement team under the Code.

Change to the Definition of “Engagement Team” in the Code of Ethics for Professional Accountants (PDF | 179K)
Date: Mar 19, 2013

Related Resources

• Basis for Conclusions
• Exposure Draft
• 2012 Handbook of the Code of Ethics for Professional Accountants
• Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
• Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code