IFAC eNews: July 2012

Jul 16, 2012 | New York, New York | English

Welcome to IFAC's eNews.

In This Issue:

1. 2012 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Released
2. 2012 Handbook of the Code of Ethics for Professional Accountants Released 

 

1. 2012 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Released

The 2012 edition of the International Auditing and Assurance Standards Board (IAASB) handbook includes two new standards: ISAE 3410—Assurance Engagements on Greenhouse Gas Statements and ISAE 3420—Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus. It also includes IAPN 1000—Special Considerations in Auditing Financial Instruments, and revised versions of the Preface, ISA 315—Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, ISA 610—Using the Work of Internal Auditors and conforming amendments to other ISAs as a result of this revision, and ISRS 4410—Engagements to Compile Financial Statements.

The IAASB handbook will be available in print for US $160.00 (plus shipping & handling) on or about July 31, 2012. Interested parties can pre-order a copy of the handbook or download PDFs of the handbook on the IFAC website.

This two-part handbook was last issued in 2010. In finalizing the 2012 handbook, editorial and formatting changes were made to some ISAs from the 2010 handbook. A bridging document has been prepared, which provides an overview of these changes.


2. 2012 Handbook of the Code of Ethics for Professional Accountants Released

The International Ethics Standards Board for Accountants (IESBA) handbook contains the entire Code of Ethics for Professional Accountants, effective January 1, 2011. The 2012 edition includes a new introduction and editorial amendments. It replaces the 2010 edition of the IESBA handbook.

The IESBA handbook will be available in print for US $60.00 (plus shipping & handling) on or about July 31, 2012. Interested parties can pre-order a copy of the handbook or download PDFs of the handbook on the IFAC website.

 
 

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