Supporting International Standards
Exploring the IESBA Code Installment 4 - The Conceptual Framework, Step 3, Addressing Threats
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.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- IFAC Technology Matrix
- International Standards: 2022 Global Adoption Status Snapshot
- Revisions Guide for the IFAC Statements of Membership Obligations
- Statements of Membership Obligations, 1-7
- Webinar Series: Practical Audit Quality Considerations Webinar 3 – Auditor Reporting in the Pandemic Environment and Looking Ahead: Recording & Summary of Key Takeaways