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

Submitted Comment Letters

1. CGA-Canada (Canada)
March 13, 2012

2. Institute of Chartered Accountants in England and Wales (United Kingdom)
March 21, 2012

3. Professional Accountants in Business Committee of the International Federation of Accountants (United States)
March 22, 2012

4. FEE (Belgium)
March 26, 2012

5. PwC (United Kingdom)
March 26, 2012

6. Institut der Wirtschaftsprüfer e.V. (IDW) (Germany)
March 27, 2012

7. NZAuASB (New Zealand)
March 27, 2012

8. IMA (Institute of Management Accountants) (United States)
March 28, 2012

9. RSM International (United Kingdom)
March 28, 2012

10. AAT (United Kingdom)
March 29, 2012

11. Auditing Practices Board (United Kingdom)
March 29, 2012

12. CPA Australia (Australia)
March 29, 2012

13. Institute of Chartered Accountants in Australia (Australia)
March 29, 2012

14. Accounting Professional & Ethical Standards Board (Australia)
March 30, 2012

15. American Institute of CPAs (United States)
March 30, 2012

16. Association of Chartered Certified Accountants (United Kingdom)
March 30, 2012

17. BDO (Belgium)
March 30, 2012

18. Canadian Public Accountability Board (Canada)
March 30, 2012

19. Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (Italy)
March 30, 2012

20. Deloitte Touche Tohmatsu Limited (United States)
March 30, 2012

21. FAR - the Institute for the Accountancy Profession in Sweden (Sweden)
March 30, 2012

22. Hong Kong Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China))
March 30, 2012

23. ICAP (Pakistan)
March 30, 2012

24. ICAS (United Kingdom)
March 30, 2012

25. KPMG International (Canada)
March 30, 2012

26. Kreston International (United Kingdom)
March 30, 2012

27. The Japanese Institute of Certified Public Accountants (Japan)
March 30, 2012

28. The South African Institute of Professional Accountants (SAIPA) (South Africa)
March 30, 2012

29. CNCC-CSOEC  (France)
April 3, 2012

30. Chartered Accountants Regulatory Board  (Ireland)
April 3, 2012

31. Chartered Institute of Management Accountants (CIMA) (United Kingdom)
April 3, 2012

32. Denise Silva Ferreira Juvenal (Brazil)
April 3, 2012

33. Foreningen af Statsautoriserede Revisorer (Denmark)
April 3, 2012

34. Grant Thornton International Ltd (United States)
April 3, 2012

35. IBR-IRE (Belgium)
April 3, 2012

36. Independent Regulatory Board for Auditors (South Africa)
April 3, 2012

37. Institute of Certified Public Accountants of Singapore (Singapore)
April 3, 2012

38. MAZARS  (France)
April 3, 2012

39. Malaysian Institute of Accountants  (Malaysia)
April 3, 2012

40. The South African Institute of Chartered Accountants (South Africa)
April 3, 2012

41. Wirtschaftsprüferkammer (WPK) (Germany)
April 3, 2012

42. Zambia Institute of Chartered Accountants (Zambia)
April 3, 2012

43. Canadian Institute of Chartered Accountants (Canada)
April 4, 2012

44. Instituto de Censores Jurados de Cuentas de España (Spain)
April 4, 2012

45. Office of the Auditor-General of New Zealand (New Zealand)
April 4, 2012

46. ASSIREVI (Italy)
April 5, 2012

47. The Chinese Institute of Certified Public Accountants (CICPA) (China)
April 10, 2012

48. IOSCO (Spain)
April 24, 2012

49. Ernst & Young Global Limited  (United Kingdom)
May 3, 2012

50. Nederlandse Beroepsorganisatie van Accountants (NBA) (Netherlands)
May 8, 2012

Related Resources

• IESBA Strategy and Work Plan, 2010-2012
• 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 Related to Provisions Addressing a Breach of a Requirement of the Code
• Responding to a Suspected Illegal Act