Exposure Drafts and Consultation Papers
Published: Jan 24, 2017
Comments due by:
May 25, 2017
Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2
The Phase 2 proposals (Structure Exposure Draft-2) restructure select sections of the Code, including recently finalized provisions addressing:
Structure ED-2 (PDF | 723K)Supplement to Structure ED-2—Restructuring Changes to NOCLAR (PDF | 206K)Supplement to Structure ED-2—Restructuring Changes to Long Association Close-Off (PDF | 76K)Supplement to Structure ED-2—Restructuring Changes to Part C Phase 1 Close-Off (PDF | 189K)
- 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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