This report is an independent, qualitative and quantitative analysis by Gibson Dunn of the public responses to the Consultation Paper published by the Monitoring Group.
Advancing the Code’s relevance by keeping it fit-for-purpose for a rapidly changing world, and further strengthening ethical conduct and independence standards;
Deepening and expanding the Code’s impact and influence through increased global adoption and implementation; and
Enriching the IESBA’s perspectives and capacities through proactive stakeholder dialogue and co-operation.
The consultation paper was developed following extensive, wide-ranging engagement with stakeholders, including regulators, national standard setters and professional accounting organizations.