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Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2

IESBA
| Exposure Drafts and Consultation Papers
English
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The Phase 2 proposals (Structure Exposure Draft-2) restructure select sections of the Code, including recently finalized provisions addressing:

  • accountants’ response to non-compliance with laws and regulations (NOCLAR);
  • long association of firm personnel with an audit or assurance client; and
  • ethical issues that professional accountants in business (PAIBs) often face.
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Supplement to Structure ED-2—Restructuring Changes to NOCLAR
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Supplement to Structure ED-2—Restructuring Changes to Long Association Close-Off
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Supplement to Structure ED-2—Restructuring Changes to Part C Phase 1 Close-Off
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