Exploring the IESBA Code Installment 3 - The Conceptual Framework, Step 2, Evaluating Threats

This is the third installment of a 12-month publication series titled Exploring the IESBA Code.

Exploring the IESBA Code takes an in-depth look at the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). Each installment of the series will highlight key aspects of the Code in a manner that is relatable, with special focus placed on the recent revisions to the Code.

This third installment highlights key aspects of the Code’s Conceptual Framework which is an approach that all professional accountants are required to apply to comply with the five principles. The installment focuses on evaluating threats and the concept of the reasonable third party test.

 For more information about the Code, click here.

 

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