Published: Mar 30, 2012
PAIB Committee Response to the IESBA Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
The PAIB Committee submitted this comment letter to the International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants (the Code) Addressing Conflicts of Interest. Recommendations include expansion of some of the definitions and parameters to better cover the work and domain of professional accountants in business. The letter also addresses how professional accountants in business can further an ethics-based culture in their organization, including developing a code of conduct in line with the provisions with the Code (more information on developing a code of conduct is available in the International Good Practice Guidance Defining and Developing an Effective Code of Conduct for Organizations).
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