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  Published: Nov 07, 2012
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• IESBA Staff Questions and Answers - Implementing the Code of Ethics—Part II

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  This questions and answers (Q&As) publication was released by the staff of the International Ethics Standards Board for Accountants (IESBA) to support the adoption and implementation of the IESBA’s Code of Ethics for Professional Accountants (the Code). These Q&As cover issues related to materiality, partner rotation, public interest entities, and network firms, among several other topic areas.

   
  

  (PDF | 226K)
   
   

  Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

   

  Related Resources

  • 2016 Handbook of the Code of Ethics for Professional Accountants
  • Collaboration & Coordination: IAASB and IESBA Discuss Contributors to Audit Quality and Other Projects
  • IESBA Staff Questions and Answers—Long Association
  • IESBA Staff Questions and Answers—Responding to Non-Compliance with Laws & Regulations
  • IFAC Publishes IAASB and IESBA Question and Answer Documents in Spanish

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