Building Trust & Ethics

Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice

IESBA

Jan 24, 2017 | Exposure Drafts and Consultation Papers

English

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Comments due by: Apr 25, 2017

The proposals clarify the applicability of the requirements and application material in extant Part C, Professional Accountants in Business, of the Code of Ethics for Professional Accountants to professional accountants in public practice.

See how the proposals fit into the Structure Project.

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Submitted Comment Letters

Crowe Horwath International (CHI) (98.57 KB)
()

Apr 10, 2017
The Institute of Chartered Accountants in England and Wales (ICAEW) (143.93 KB)
(United Kingdom)

Apr 12, 2017
European Federation of Accountants and Auditors for SMEs (EFAA) (487.64 KB)
()

Apr 19, 2017
Malaysian Institute of Accountants (MIA) (352.74 KB)
(Malaysia)

Apr 19, 2017
Chartered Accountants Australia and New Zealand (CAANZ) (1.73 MB)
(Australia)

Apr 20, 2017
American Institute of Certified Public Accountants (AICPA) (258.28 KB)
(United States of America)

Apr 21, 2017
Institute of Singapore Chartered Accountants (ISCA) (388.9 KB)
(Singapore)

Apr 23, 2017
New Zealand Auditing and Assurance Standards Board (NZAuASB) (260.75 KB)
(New Zealand)

Apr 24, 2017
Korean Institute of Certified Public Accountants (KICPA) (104.25 KB)
(Korea)

Apr 24, 2017
Deloitte Touche Tohmatsu Limited (DTT) (46.85 KB)
()

Apr 24, 2017
Grant Thornton International Ltd (GTI) (141.47 KB)
()

Apr 24, 2017
United Kingdom Financial Reporting Council (UKFRC) (469.19 KB)
(United Kingdom)

Apr 24, 2017
Japanese Institute of Certified Public Accountants (JICPA) (135.06 KB)
(Japan)

Apr 25, 2017
Foreningen af Statsautoriserede Revisorer (Danish Institute of Accountants)(FSR) (112.92 KB)
(Denmark)

Apr 25, 2017
Hong Kong Institute of Certified Public Accountants (HKICPA) (54.62 KB)
(Hong Kong, Special Administrative Region of China)

Apr 25, 2017
Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW) (90.13 KB)
(Germany)

Apr 25, 2017
Association of Chartered Certified Accountants (ACCA) (368.88 KB)
(United Kingdom)

Apr 25, 2017
Chartered Professional Accountants of Canada (CPA Canada) (157.28 KB)
(Canada)

Apr 25, 2017
FAR (Institute for the Accountancy Profession in Sweden) (FAR) (147.58 KB)
(Sweden)

Apr 25, 2017
The Institute of Chartered Accountants of Pakistan (ICAP) (834.43 KB)
(Pakistan)

Apr 25, 2017
Institute of Chartered Accountants of Nigeria (ICAN) (459.98 KB)
(Nigeria)

Apr 25, 2017
Wirtschaftsprueferkammer (WPK) (224.69 KB)
(Germany)

Apr 25, 2017
Institute of Chartered Accountants of Scotland (ICAS) (374.87 KB)
(United Kingdom)

Apr 25, 2017
Accountancy Europe (AE) (564.91 KB)
()

Apr 25, 2017
KPMG IFRG Limited (Network) (KPMG) (45.37 KB)
()

Apr 25, 2017
Ernst & Young Global Limited (EYG) (221.26 KB)
()

Apr 25, 2017
South African Institute of Chartered Accountants (SAICA) (298.51 KB)
(South Africa)

Apr 25, 2017
BDO International Limited (BDO) (44.48 KB)
()

Apr 25, 2017
IFAC Small and Medium Practices Committee (SMPC) (117.62 KB)
()

Apr 25, 2017
Accounting Professional & Ethical Standards Board Limited (Australia) (APESB) (379.59 KB)
(Australia)

Apr 25, 2017
Mexican Institute of Public Accountants (IMCP) (24.35 KB)
(Mexico)

Apr 25, 2017
Association of Accounting Technicians (AAT) (222.45 KB)
(United Kingdom)

Apr 27, 2017
RSM International (RSM) (325.53 KB)
(United Kingdom)

Apr 28, 2017
Pricewaterhousecoopers International (PwC) (175.46 KB)
()

May 3, 2017
CPA Australia Ltd (CPA Au) (208.57 KB)
(Australia)

May 3, 2017
Compagnie Nationale des Commissaires aux Comptes (CNCC) (77.85 KB)
(France)

May 3, 2017
Royal Netherlands Institute of Chartered Accountants (NBA) (31.39 KB)
(Netherlands)

May 12, 2017
The Malaysian Institute of Certified Public Accountants (113.76 KB)
(Malaysia)

May 22, 2017
EXPERTsuisse (81.01 KB)
(Switzerland)

May 31, 2017
IBRACON (134.34 KB)
(Brazil)

Aug 3, 2017
Association of National Accountants of Nigeria - ANAN (113.22 KB)
(Nigeria)

Dec 8, 2017