Code of Ethics for Professional Accountants

This exposure draft proposed changes to enhance the clarity of the Code of Ethics for Professional Accountants. The proposed changes make clear the specific requirements that are contained in the Code and refine the application of the Code's conceptual framework.

Submitted Comment Letters

1. Accounting Professional & Ethical Standards Board Limited (Australia)
October 21, 2008

2. American Institute of Certified Public Accountants (United States)
October 21, 2008

3. Association of Accounting Technicians (United Kingdom)
October 21, 2008

4. Australian Joint Accounting Bodies (Australia)
October 21, 2008

5. BDO Global Coordination B.V. (Belgium)
October 21, 2008

6. Basel Committee on Banking Supervision (Switzerland)
October 21, 2008

7. Chartered Institute of Management Accountants (United Kingdom)
October 21, 2008

8. Committee of European Banking Supervisors (United Kingdom)
October 21, 2008

9. Compagnie Nationale des Commissaires aux Comptes (France)
October 21, 2008

10. Conseil Superieur de l' Ordre des Experts-Comptables (France)
October 21, 2008

11. Deloitte Touche Tohmatsu (United States)
October 21, 2008

12. Dr Joseph Maresca (United States)
October 21, 2008

13. Ernst & Young Global (United States)
October 21, 2008

14. FAR SRS (Sweden)
October 21, 2008

15. Federation des Experts Comptables Europeens (Belgium)
October 21, 2008

16. Grant Thornton International (United States)
October 21, 2008

17. Hong Kong Institute of Certified Public Accountants (China)
October 21, 2008

18. Independent Regulatory Board for Auditors (South Africa)
October 21, 2008

19. Institut der Wirtschaftsprufer (Germany)
October 21, 2008

20. Institute of Certified Public Accountants of Singapore (Singapore)
October 21, 2008

21. KPMG (United Kingdom)
October 21, 2008

22. Koninklijk Nederlands Instituut van Registeraccountants (Royal NIVRA) (Netherlands)
October 21, 2008

23. Korean Institute of Certified Public Accountants (Korea)
October 21, 2008

24. London Society of Chartered Accountants (United Kingdom)
October 21, 2008

25. Malaysian Institute of Accountants (Malaysia)
October 21, 2008

26. Mark Shum (Australia)
October 21, 2008

27. National Association of State Boards of Accountancy (United States)
October 21, 2008

28. PricewaterhouseCoopers (United Kingdom)
October 21, 2008

29. RSM International (United Kingdom)
October 21, 2008

30. Ramachandran Mahadevan (India)
October 21, 2008

31. The Association of Chartered Certified Accountants (United Kingdom)
October 21, 2008

32. The Association of International Accountants
October 21, 2008

33. The Canadian Institute of Chartered Accountants (Canada)
October 21, 2008

34. The Consultative Committee of Accountancy Bodies (United Kingdom)
October 21, 2008

35. The Institute of Certified Public Accountants of Cyprus (Cyprus)
October 21, 2008

36. The Institute of Chartered Accountants in England and Wales (United Kingdom)
October 21, 2008

37. The Institute of Chartered Accountants of Scotland (United Kingdom)
October 21, 2008

38. The Japanese Institute of Certified Public Accountants (Japan)
October 21, 2008

39. The South African Institute of Chartered Accountant (South Africa)
October 21, 2008

40. Virginia Society of Certified Public Accountants (United States)
October 21, 2008

41. WIRTSCHAFTSPRUFER KAMMER (Berlin)
October 21, 2008

42. Auditing Practices Board (United Kingdom)
October 28, 2008

43. Chartered Accountants Regulatory Board (Ireland)
October 28, 2008

44. Chinese Institute of Certified Public Accountants (China)
October 28, 2008

45. Institute of Internal Auditors (United States)
October 28, 2008

46. Mazars and Guerard (France)
November 19, 2008

47. All Responses
November 21, 2008

48. IOSCO (Spain)
December 3, 2008

Related Resources

• Proposed Change to the Definition of "Engagement Team"
• Proposed Change to the Definition of “Those Charged with Governance”
• Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
• Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code
• Responding to a Suspected Illegal Act