International Federation of Accountants

Supporting International Standards

Exploring the IESBA Code Installment 4 - The Conceptual Framework, Step 3, Addressing Threats

IFAC
Mar 31, 2020 | Guidance & Support Tools
English

All available Translations: Polish

In Progress Translations: Albanian | Georgian | Romanian

Don't see your language? Request permission to translate

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

This fourth 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 addressing threats.

For more information about the Code, click here.

 

DOWNLOAD PDF (619K)

 
 

Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 
 

LOOKING FOR BOARD STANDARDS?

View Boards Site

 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree