Basis for Conclusions

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  Published: Jul 14, 2016
  50 Pages

  English

   

• Basis for Conclusions, Responding to Non-Compliance with Laws and Regulations

  This staff-prepared Basis for Conclusions provides a summary of the board’s decisions in response to significant comments from respondents on the May 2015 Exposure Draft.

  It relates to, but does not form part of the IESBA Pronouncement, Responding to Non-Compliance with Laws and Regulations.

  

  (PDF | 433K)
   
   

  Copyright © 2017 The International Federation of Accountants (IFAC). All rights reserved.

   

  Related Resources

  • 2016 Handbook of the Code of Ethics for Professional Accountants
  • Exposure Draft, Proposed Application Material Relating to Professional Skepticism and Professional Judgment
  • IESBA Embarks on Strategic Review; Seeks Input From Stakeholders
  • IESBA March 2017 Meeting Highlights Podcast
  • IESBA Staff Release New Q&As—Responding to Non-Compliance with Laws & Regulations

  Find more publications & resources related to:
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