Guidance & Support Tools
Published: Jan 09, 2012
IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audits of Public Interest Entities
This summary is intended to be a resource to aid users in gaining a quick overview and understanding of the range of prohibitions imposed by the Code on professional accountants when they undertake audits of PIEs. It is intended to help facilitate the adoption and effective implementation of the Code by IFAC member bodies and others.
This publication does not constitute an authoritative pronouncements of the board, nor does it amend or override the Code.
Copyright © 2015 The International Federation of Accountants (IFAC). All rights reserved.
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