Supporting International Standards
Exploring the IESBA Code: Second Installment
Jan 30, 2020 | Guidance & Support Tools
This is the second 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 second 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 identifying threats and will be supplemented by two subsequent installments that will deal with evaluating and addressing threats.
For more information about the Code, click here.
Copyright © 2020 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.