Guidance & Support Tools, Handbooks, Standards, and Pronouncements
Published: Jan 24, 2017
Structure & Safeguards Phase 1 Revisions to IESBA Code—Agreed in Principle
The Basis for Agreement in Principle documents summarize the feedback received from respondents to Structure ED-1 and Safeguards ED-1. They explain the rationale for the IESBA’s decisions in agreeing in principle the text of Phase 1 of the Structure and Safeguards projects.
The agreed-in-principle text contains:
- Restructured provisions covered under Phase 1 of the IESBA’s Structure of the Code project, which are presented using the new structure and drafting conventions for the Code; and
- Revised and restructured provisions under Phase 1 of the IESBA’s Safeguards project, which are also presented using the new structure and drafting conventions.
It agreed-in-principle mark-up text shows the revisions made to the December 2015 Structure ED-1 and Safeguards ED-1 in finalizing the agreed-in-principle text.Basis for Agreement in Principle—Improving the Structure of the Code—Phase 1 (PDF | 198K)Basis for Agreement in Principle—Safeguards in the Code—Phase 1 (PDF | 208K)Agreed-in-Principle Text—Structure & Safeguards Phase 1 (PDF | 743K)Agreed-in-Principle Mark-Up Text—Structure & Safeguards Phase 1 (PDF | 922K)
Copyright © 2018 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.