Handbooks, Standards, and Pronouncements
Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
This final pronouncement reflects the IESBA's amendment to the Code to establish more specific requirements and provide more comprehensive guidance to support professional accountants in identifying, evaluating, and managing conflicts of interest. The revisions affect professional accountants both in public practice and in business, taking into account the different circumstances in which they work.
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Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest (PDF | 263K)
Date: Mar 19, 2013
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