Home › Publications & Resources › Overview of Independence Requirements
Search Results
Guidance & Support Tools
Published: Nov 24, 2009
6 Pages
English
Overview of Independence Requirements
This document features an overview of the independence requirements contained in Section 290 of the Code of Ethics that relate to rotation, cooling off period, provision of non-assurance services, fees and compensation and evaluation policies.
Related Resources
- IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audits of Public Interest Entities
- IESBA Staff Questions and Answers - Implementing the Code of Ethics—Part I
- IESBA Staff Questions and Answers - Implementing the Code of Ethics—Part II
- Independence Provisions for Public Interest Entities
- Independence Provisions from Section 290 of The Code
