The IFAC Professional Accountants in Business Committee agrees with the International Ethics Standards Board for Accountants that there is a need to strengthen the concept of professional skepticism in the Code of Ethics for Professional Accountants based on clarifying how the fundamental principles support the exercise of professional skepticism in the audit and assurance context.

Highlights from the IESBA's June 19-21, 2017 meeting in New York, NY. 

• 00:12 - Introduction: Ken Siong, IESBA Technical Director
• 00:49 - Highlights & Key Developments: Stavros Thomadakis, IESBA Chairman
• 03:11 - Part C of the IESBA Code: Helene Agelii, IESBA Member
• 06:14 - Safeguards: Gary Hannaford, IESBA Member
• 09:28 - Professional Skepticism – Patricia Mulvaney, IESBA Member
• 13:59 - Structure of the IESBA Code, Don Thomson, Task Force Chair and former IESBA Member
• 16:07 - Fees Working Group – Ian McPhee, IESBA Member
• 17:24 - Closing Remarks: Ken Siong, IESBA Technical Director