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. 

Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest (PDF | 263K)
Date: Mar 19, 2013

Related Resources

• Basis for Conclusions
• Exposure Draft
• 2012 Handbook of the Code of Ethics for Professional Accountants
• Change to the Definition of “Engagement Team” in the Code of Ethics for Professional Accountants
• Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code