Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest

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    Handbooks, Standards, and Pronouncements

    IESBA

    Published: Mar 19, 2013
    16 Pages

    ISBN 978-1-60815-142-4

    English

     

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    IESBA

    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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