Are you seeking an exceptional opportunity that combines your understanding of the public interest role of accountancy with your desire to make a difference on a global stage? The high-quality international standards that underpin the global accountancy profession are developed by the independent standard-setting boards, for which today’s Call for Nominations for 2018 is released.

The Call sets out the upcoming opportunities for membership on the International Auditing and Assurance Standards Board (IAASB), International Accounting Education Standards Board (IAESB), International Ethics Standards Board for Accountants (IESBA), and International Public Sector Accounting Standards Board (IPSASB).

For 2018, there are 26 vacancies on the independent standard-setting boards—7 each on the IAASB, IESBA, and IAESB, and 5 on the IPSASB. The current member can be re-nominated for 17 of these vacancies and, if considered appropriate, re-appointed for a second term of service.

These volunteer vacancies on the boards are open for nominations by all stakeholders, including professional accountancy and international organizations, governmental agencies, firms, and the public. Nominations of non-accountants for the public member vacancies are strongly encouraged. Travel support is available to qualified candidates from developing nations, self-nominees, and public members.

Candidates should have knowledge of the subject matters considered by a particular board, as well as English proficiency. Each board meets up to four times per year and the required time commitment is approximately 300 to 850 hours per year, depending on the board and task force involvement, including preparation and travel time. Although each candidate will ultimately be selected based on experience, nominations of highly qualified candidates from Africa, Asia, the Middle East, and Latin America are strongly encouraged. Nominations of female candidates for all boards and from all regions are particularly welcome. For more information on openings and geographic targets of a particular board, please see the Vacancy Overview table on p. 9-12 of the Call.

Nominations can be submitted through the Nominations Database. All nominations need to be submitted before January 31, 2017.

To provide nominating organizations and nominees with some insights on the nominations process and the value of serving on the standard-setting boards, the following documents are available on the Nominating Committee web page: Developing a Nominations Strategy and Giving Back to the Profession: The Value of Serving.

The Nominating Committee follows an open and transparent process with public interest oversight to select the most suitable candidates for the available positions, while also aiming to achieve gender, regional, and professional balance. For more information about the Nominating Committee, its due process, or guidance in selecting the best candidate, please visit the Nominating Committee web page.

About the IAASB
The IAASB is an independent standard-setting board that develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC).

About the IAESB
The IAESB is an independent standard-setting board that develops education standards, guidance, and information papers for use by IFAC member organizations under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAESB, and the IAESB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAESB are facilitated by IFAC.

About the IESBA
The IESBA is an independent standard-setting board that develops ethical standards and other pronouncements for professional accountants worldwide under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IESBA, and the IESBA Consultative Advisory Group, which provides public interest input into the development of the standards and guidance.. Through its activities, the IESBA develops the Code of Ethics for Professional Accountants, which establishes ethical requirements for professional accountants. The structures and processes that support the operations of the IESBA are facilitated by IFAC.

About the IPSASB
The IPSASB is an independent standard-setting board that develops accounting standards and guidance for use by public sector entities. It receives support (both direct financial and in-kind) from the Government Accounting Standards Board, the Asian Development Bank, the Chartered Professional Accountants of Canada, the South African Accounting Standards Board, the New Zealand External Reporting Board, and the governments of Canada, New Zealand, and Switzerland. The IPSASB receives advice from the Public Interest Committee, which promotes the public interest in the IPSASB’s standard-setting activities, and advice from the IPSASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IPSASB are facilitated by IFAC.

About the PIOB
The Public Interest Oversight Board (PIOB) is the global independent oversight body that seeks to improve the quality and public interest focus of the international standards formulated by the IAASB, IAESB and IESBA in the areas of audit and assurance, education, and ethics. Through its oversight activities, the PIOB works to bring greater transparency and integrity to the audit profession, thereby contributing to the enhanced quality of international financial reporting.

About the PIC
The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

Building on the success of ongoing capacity building projects throughout Africa, the International Federation of Accountants^® (IFAC^®) today announced the selection of the Institute of Chartered Accountants of England and Wales (ICAEW) to begin work with the accountancy profession and regulators in Kyrgyzstan to further develop the profession.

“A robust and well-functioning accountancy profession contributes significantly to sustainable businesses, sound capital markets, effective stewardship of public finances, and—ultimately—economic growth.” said Alta Prinsloo, Executive Director and Chief Operating Officer. “We are looking forward to embarking on this journey with the accountancy profession in Kyrgyzstan.”

ICAEW will work with the Union of Accountants and Auditors (UAA), an IFAC associate, and a range of national stakeholders, including the State Service for Regulation and Supervision of Financial Markets, to address recommendations from the World Bank Centre for Financial Reporting Reform’s Kyrgyz Republic: Corporate Financial Reporting, A Country Strategy and Action Plan, issued in 2012 and officially approved by the Kyrgyz government.

“Kyrgyzstan has developed a plan for economic development in coordination with the international development community—the time to move forward and transform the Kyrgyz accountancy profession is now,” said Vernon Soare, ICAEW Chief Operating Officer. “This project will enable the UAA and the profession’s key stakeholders to sustain positive reform and contribute to continued growth in Kyrgyzstan over the longer term.”

In 2014, IFAC received almost £5 million from the UK Department for International Development (DFID) to fund PAO capacity building in at least ten emerging countries over seven years. Projects under the IFAC Capacity Building Program using DFID funding are currently underway in Ghana, Nigeria, Rwanda, Uganda, Zimbabwe, and regionally in Africa. Partner organizations are selected following global Calls for Expressions of Interest and an extensive proposal and review process by the IFAC PAO Capacity Building Program Independent Selection Panel.

About IFAC
The International Federation of Accountants® (IFAC®) is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

About DFID
The UK Department for International Development (DFID) leads the UK’s work to end extreme poverty. They are ending the need for aid by creating jobs, unlocking the potential of girls and women and helping to save lives when humanitarian emergencies hit. For more information, visit www.gov.uk/dfid.

About ICAEW
ICAEW is a world leading professional membership organisation that promotes, develops and supports over 147,000 chartered accountants worldwide. It provides qualifications and professional development, shares knowledge, insight and technical expertise, and protects the quality and integrity of the accountancy and finance profession.

The International Federation of Accountants^® (IFAC^®) and its Chief Operating Officer, Alta Prinsloo, were honored to receive the Accountancy Capacity Building Champion of the Year Award at the 2016 The Accountant & International Accounting Bulletin awards.

IFAC’s Professional Accountancy Organization (PAO) Capacity Building Program supports the profession’s growth in the developing world, where the profession’s skills are vital to embedding transparency, credibility, and good governance into national economies.

IFAC CEO Fayez Choudhury said IFAC is delighted to receive the award on behalf of PAOs and their members in emerging economies. “Their passion to grow and support their economies—and become sustainable, self-supporting PAOs—is an inspiration,” he said.

“Led by Alta and her team, IFAC’s capacity building work is made possible by local PAO enthusiasm, visionary funding provided by the UK Department for International Development (DFID), and our delivery partners—highly experienced PAOs from the UK, Ireland, and Kenya—whose on-the-ground experience makes them invaluable assets in helping grow our global profession.”

DFID-funded projects are currently operating in Ghana, Nigeria, Rwanda, Uganda, and Zimbabwe, with additional projects under active consideration. These projects are delivered in-country by a wide range of PAOs, including: Association of Chartered Certified Accountants, Chartered Institute of Public Finance and Accountancy, Institute of Chartered Accountants in England and Wales, Institute of Chartered Accountants of Scotland, Institute of Certified Public Accountants in Ireland, and Institute of Certified Public Accountants of Kenya.

IFAC’s capacity building award was collected by President Olivia Kirtley, who was separately honored with the The Accountant and International Accounting Bulletin’s Lifetime Achievement Award.

“With Olivia concluding her two-year term as IFAC president in November, her Lifetime Achievement award is a symbol of the remarkable career that preceded her presidency. As our president, she is an especially effective global ambassador for the profession. And at a time when the accountancy profession is making great progress in promoting women into leadership, Olivia has spent her career shattering glass ceilings and—most importantly—reaching back to help and encourage women following behind her,” Mr. Choudhury said.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

In the ongoing effort to decrease the gap between the global need for accountancy talent and available, high-quality professional accountants, the International Federation of Accountants^® (IFAC^®) today issued its annual Call for Expressions of Interest for organizations wishing to partner in professional accountancy organization (PAO) capacity-building efforts. This Call for Expressions builds on IFAC’s commitment to strengthen the accountancy profession and PAOs.

IFAC invites organizations to indicate their interest in providing PAO capacity-building services under a UK Department for International Development (DFID) funded program. In 2014, IFAC and DFID, which leads the UK’s work to end extreme poverty, entered into an agreement to strengthen PAOs in emerging economies. Under the agreement, DFID is providing £4.935 million over seven years to strengthen PAOs in at least 10 DFID focal countries to play a greater role in furthering economic development. Projects are currently underway in Ghana, Nigeria, Rwanda, Uganda, and Zimbabwe. IFAC facilitates, coordinates, and supervises these projects to strengthen developing PAOs.

Interested organizations need to demonstrate that they have the required qualifications and relevant experience to execute projects and perform the needed services. Based on information in the Expressions of Interest, the PAO Capacity Building Program’s Independent Selection Panel will evaluate interested organizations and select eligible organizations for the database. In the future, eligible organizations may be invited to bid on specific projects.

All types of organizations are welcome to express interest, but please note that the majority of projects under the PAO Capacity Building Program require establishing ongoing peer-to-peer partnerships between the delivery partner and the beneficiary organization. Individual consultants may also express interest, but will not be included in the database of potential partner organizations and will only receive information relating to smaller, specific projects fitting with their particular expertise.

To submit an Expression of Interest, please click on one of the following links.

• Interested organizations, including PAOs and firms: 2016 Expressions of Interest—Potential Partner Organizations.
• Interested individual consultants: 2016 Expressions of Interest—Interested Consultants.

For additional information, please see the online questions & answers or email DanaJensen@ifac.org.

The Expressions of Interest submission deadline is November 21, 2016.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

About DFID
The Department for International Development (DFID) leads the UK’s work to end extreme poverty. We're ending the need for aid by creating jobs, unlocking the potential of girls and women and helping to save lives when humanitarian emergencies hit. For more information visit www.gov.uk/dfid.

Strong information and communications technology (ICT) systems are crucial for effective operations and facilitating interaction and communication with stakeholders. The role of such systems is particularly important for emerging professional accountancy organization (PAOs) as they seek to build capacity and serve the accountancy profession. In a step toward improved ICT systems for emerging PAOs, the International Federation of Accountants^® (IFAC^®) today announced the selection of a joint venture between the Association of Chartered Certified Accountants (ACCA) and the Institute of Certified Public Accountants of Kenya (ICPAK) to provide guidance on building strong ICT systems for PAOs in Africa.

“This joint venture between ACCA and ICPAK is an excellent example of north-south cooperation, and will result in south-south cooperation as ICPAK continues to support other PAOs in the region,” said Alta Prinsloo, IFAC Executive Director and Chief Operating Officer. “This project will assist PAOs in navigating information and improving communications with their key stakeholders.”

The joint venture will develop guidance on designing and implementing an ICT system. The guide, which will include a model ICT implementation roadmap, will be tailored for wide application in Africa through extensive consultation with representative PAOs in the region.

“With members in all corners of the world, ACCA uses technological innovations on a daily basis, and has extensive experience of adapting these systems to suit the needs of the PAO,” said Stephen Heathcote, ACCA’s Executive Director – Markets. “To solve ICT challenges, any organization needs to have a good understanding of the principles and good practices, and have a roadmap for its end destination. We are delighted to work with ICPAK on this important project.”

“As a leading PAO in Africa, ICPAK brings a great deal of Africa-specific knowledge to this partnership—we are well versed in the ICT infrastructure challenges faced by PAOs in our region,” said Dr. Patrick Ngumi (PhD), ICPAK’s Chief Executive. “We look forward to working with ACCA, in consultation with neighboring PAOs, to develop relevant and practical tools for emerging PAOs to address these challenges.”

In 2014, IFAC received almost £5 million from the UK Department for International Development (DFID) to fund PAO capacity building in ten emerging countries over seven years. The selection of ACCA and ICPAK was made following a global Call for Expressions of Interest and an extensive proposal and review process involving multiple global organizations and the IFAC PAO Capacity Building Program Oversight Committee and Independent Selection Panel. This joint venture will continue to build on the funding agreement and support projects currently underway in Africa.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

About ACCA
ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. It offers business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.

ACCA supports its 178,000 members and 455,000 students in 181 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. ACCA works through a network of 95 offices and centres and more than 7,110 Approved Employers worldwide, who provide high standards of employee learning and development. Through its public interest remit, ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence.

Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. It believes that accountants bring value to economies in all stages of development and seek to develop capacity in the profession and encourage the adoption of global standards. ACCA’s core values are aligned to the needs of employers in all sectors and it ensures that through its range of qualifications, it prepares accountants for business. ACCA seeks to open up the profession to people of all backgrounds and remove artificial barriers, innovating its qualifications and delivery to meet the diverse needs of trainee professionals and their employers. More information is here: www.accaglobal.com

About DFID
The UK Department for International Development (DFID) leads the UK’s work to end extreme poverty. They are ending the need for aid by creating jobs, unlocking the potential of girls and women and helping to save lives when humanitarian emergencies hit. For more information, visit www.gov.uk/dfid.

The International Auditing and Assurance Standards Board (IAASB) today released International Standard on Auditing (ISA) 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements, and conforming amendments to other International Standards, which respond to new requirements in the International Ethics Standards Board for Accountants (IESBA)’s Code of Ethics for Professional Accountants addressing non-compliance with laws and regulations (NOCLAR). The revisions enable the IAASB’s International Standards to continue to be applied effectively alongside the IESBA Code, and clarify and emphasize key aspects of the IESBA Code in the IAASB’s Standards.

“The IESBA has established clear expectations for professional accountants in responding to non-compliance with laws and regulations, representing an important contribution to the public interest,” said IAASB Chairman Prof. Arnold Schilder. “It is only fitting that the IAASB’s International Standards acknowledge and reflect these important changes, and, thereby, reinforce the public interest role played by auditors and professional accountants who provide services covered by our Standards.”

ISA 250 (Revised) will be effective for audits of financial statements for periods beginning on or after December 15, 2017. Amendments to the IAASB’s International Standards for other services have a similar effective date.

“Among other enhancements, the changes to ISA 250 prompt the auditor to think about whether to report identified or suspected NOCLAR to an appropriate authority outside the entity, taking into consideration the provisions of laws, regulations, or relevant ethical requirements in their jurisdiction, and to consider the impact of NOCLAR on the audit,” explained James Gunn, Managing Director, Professional Standards. “It is important that the IAASB and IESBA have acted contemporaneously on such an important public interest matter.”

Also available is a staff-prepared At a Glance document, explaining the main changes from the extant ISA and other International Standards, and Basis for Conclusions, explaining the IAASB’s rationale for its decisions.

About the IAASB
The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org.

The International Federation of Accountants^® (IFAC^®) and Institute of Chartered Accountants in England and Wales (ICAEW) today announced the release of their new report From Crisis to Confidence: Good Regulation, Governance, and Culture.

The report is an output of a July 2016 roundtable discussion convened by IFAC and ICAEW, which brought together 50 UK and EU chief and senior executives from business and regulatory bodies. The executives met to discuss and debate how the global regulatory environment can be enhanced—with an ultimate goal of improving confidence in the financial and capital markets, business, and government.

“The expertise of the roundtable’s participants makes their clear and candid call for stronger organizational governance all the more important. At a time when we are seeing citizens express a deepening mistrust of government and institutions through the political process, reframing the thinking around how to develop smart and effective regulation is vital,” said IFAC Chief Executive Officer, Fayez Choudhury.

Other topics discussed at the roundtable summarized in the report include:

• Governance and culture: Why almost ten years after the global financial crisis, rebuilding public trust in financial and capital markets, business, and government remains a vital goal, despite the significant progress achieved from a regulatory perspective.
• Regulatory fragmentation: How differences in cultures and expectations concerning regulation, and different legal environments, are leading to an increasingly fragmented international regulatory environment.
• Complexity of regulation: Why it is important to achieve the right balance in the regulatory environment and how unnecessary complexity is sometimes created when we seek compliance-based regulatory solutions.
• The future of regulation: How a holistic view that seeks to create a stronger system for today and tomorrow, rather than addressing past issues, is the right one for the global regulatory environment.

The second in a series of discussions, the roundtable reinforced the need for effective and smart regulation in a global economy amidst global political unrest.

Michael Izza, ICAEW Chief Executive, said, “Although regulation is only one piece of the puzzle, we cannot rebuild trust unless society has faith that those regulations protect the public interest. This trust is undermined when the rules are too complex, too fragmented, or their purpose is unclear. At the same time, we need to recognize that regulation can’t do it all. Companies must take responsibility for the way they operate. This is why we are calling for everyone to work together to end the culture of piling on more and more rules and find answers that achieve the primary aims of protecting the public and encouraging ethical behavior.”

The full report, From Crisis to Confidence: Good Regulation, Governance, and Culture, is available on the IFAC website.

ICAEW Media Enquires
James Douglass, Media Relations Manager, +44 20-7920-8718

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

About ICAEW
ICAEW is a world leading professional membership organisation that promotes, develops and supports over 147,000 chartered accountants worldwide. We provide qualifications and professional development, share our knowledge, insight and technical expertise, and protect the quality and integrity of the accountancy and finance profession.

As leaders in accountancy, finance and business our members have the knowledge, skills and commitment to maintain the highest professional standards and integrity. Together we contribute to the success of individuals, organisations, communities and economies around the world.

Because of us, people can do business with confidence.

ICAEW is a founder member of Chartered Accountants Worldwide and the Global Accounting Alliance.

About #BuildTrust
IFAC is dedicated to facilitating a conversation that puts trust and integrity at the heart of the global economy. Strong, transparent, and accountable organizational governance and smart global regulation are critical. Without them, we can’t build trust in the financial systems that underpin the world’s interconnected economy. We’d love to see you join the conversation on Twitter. Click here to spread the message and help #BuildTrust.

Le Conseil des normes internationales de déontologie comptable (International Ethics Standards Board for Accountants^®, IESBA^®, le Conseil de déontologie) a rendu public deux exposés-sondages (ES) aujourd’hui aux fins de consultation qui proposaient des améliorations nécessaires aux aspects fondamentaux du Code de déontologie des professionnels comptables (le Code).

Le premier ES Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1 (Améliorer la structure du Code de déontologie des professionnels comptables – phase 1) (ES sur la structure) représente la première application de la nouvelle structure proposée et la rédaction de nouvelles conventions pour le Code, touchant à la fois un nombre des dispositions du Code en matière de son application générale et les sections sélectionnées concernant les professionnels comptables exerçant en cabinet. En plus de l’utilisation d’une langue plus claire, les caractéristiques clé comprises dans l’ES sur la structure sont les suivantes :

• Des exigences définies clairement comme distinctes du matériel d’application ;
• Une responsabilité plus concevable en ce qui concerne la conformité aux exigences du Code ;
• Une réorganisation du contenu du Code ; et
• Un nouveau guide associé au Code.

« Le Conseil a accordé une grande priorité à la réalisation du projet de restructuration du Code. Cet important projet d’infrastructure, déjà en cours d’élaboration depuis trois ans, répond au besoin d’intérêt public visant à ce que le Code soit plus facile à comprendre et à utiliser », déclare le président-directeur général d’IESBA, D^r Stavros Thomadakis.

Le second ES, Proposed Revisions Pertaining to Safeguards in the Code – Phase 1 (Révisions proposées concernant les sauvegardes du Code –phase 1) (ES sur les sauvegardes), comprend des exigences améliorées et du matériel d’application associé à l’application du cadre conceptuel du Code, notamment les sauvegardes.

« Les sauvegardes sont les piliers de l’approche “menaces et sauvegardes” qui est essentielle à la bonne application du Code. Les offres de service répondent aux besoins d’intérêt public voulant que les sauvegardes soient plus clairement définies et correspondent directement aux menaces repérées en matière de conformité aux principes fondamentaux du Code », explique D^r Thomadakis.

Les améliorations essentielles proposées par l’ES sur les sauvegardes, lequel est présenté en conformité avec la nouvelle structure et la rédaction des conventions, comprennent les suivantes :

• Des exigences plus robustes et proéminentes associées à l’application du cadre conceptuel, notamment l’évaluation générale requise des jugements portés et des conclusions tirées ;
• Une description plus claire et plus robuste du concept de sauvegardes, munie d’exemples clarifiés et simplifiés ; et
• De nouveaux conseils au sujet de l’application du concept d’un « tiers raisonnable et informé » qui est essentiel à la bonne application du cadre conceptuel.

« Comme les commentaires des parties prenantes sur l’ES sont en attente, l’IESBA continuera de travailler sur les prochaines phases du projet, comme la restructuration d’autres sections du Code et la révision des sauvegardes en ce qui a trait à la prestation de services autres que d’assurance chez un client destinataire d’une mission d’audit ou d’autres clients d’une mission d’assurance », a ajouté le directeur technique d’IESBA, Ken Siong.

Les détails relatifs aux secondes phases des projets, dont l’information sur les plans du Conseil de déontologie sur la coordination des efforts de restructuration avec d’autres axes de travail en cours, peuvent être consulté dans la mise à jour d’IESBA, Restructuring the Code of Ethics for Professional Accountants (Restructuration du Code de déontologie des professionnels comptables).

Comment laisser un commentaire ?

Le Conseil de déontologie encourage toutes les parties prenantes à faire des commentaires sur l’ES. Pour consulter l’ES et soumettre un commentaire, veuillez visiter le site Web du Conseil de déontologie au www.ethicsboard.org.

Vous devez laisser vos commentaires sur l’ES sur les sauvegarde d’ici le 21 mars 2016. Vous devez laisser vos commentaires sur l’ES sur la structure d’ici le 18 avril 2016.

À propos de l’IESBA

Le Conseil des normes internationales de déontologie comptable est un conseil indépendant de normalisation qui élabore et publie dans l’intérêt public des normes de déontologie de haute qualité et d’autres prises de position pour les professionnels comptables partout dans le monde. Par l’entremise de ses activités, l’IESBA élabore le Code de déontologie des professionnels comptables dans le but d’établir les exigences déontologiques pour les professionnels comptables. Les structures et les procédés qui soutiennent les activités d’IESBA sont offerts par l’IFAC. Veuillez visiter www.ethicsboard.org pour plus de détails, et suivez-nous sur Twitter @Ethics_Board.

À propos de l’IFAC^®

L’IFAC est une organisation mondiale pour la profession de comptable consacrée à servir l’intérêt public en renforçant la profession et en contribuant au développement d’économies internationales fortes. L’IFAC est composée de plus de 175 membres et associés dans plus de 130 pays et juridictions,représentant environ 2,8 millions de professionnels comptables exerçant en cabinet, en éducation, en fonction publique, en industrie et en commerce.

Le Conseil des normes internationales de déontologie comptable (International Ethics Standards Board for Accountants^®, IESBA^®, le Conseil de déontologie) a rendu public aujourd’hui aux fins de consultation l’exposé-sondage, Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client (Deuxième exposé-sondage sur les changements proposés au Code au sujet des relations de longue date entre le personnel et un client d’audit) (l’ES). L’ES concerne le projet de l’IESBA visant à élaborer des dispositions plus robustes et plus exhaustives en matière des relations de longue date entre le personnel et un client d’audit ou d’une mission d’assurance. Il comprend une base pour les conclusions relatives aux offres de service qui ont été achevées, ainsi qu’un deuxième exposé-sondage sur les trois problématiques restantes.

Les offres de service qui font l’objet d’un deuxième exposé-sondage sont les suivantes :

• Une période de réflexion de deux à cinq ans de plus pour les contrôleurs de qualité d’une mission sur l’audit d’une entité cotée, et trois ans pour les audits d’entité d’intérêt public autre qu’une entité cotée.
• Une approche différente sur les exigences de période de réflexion des audits des entités d’intérêt public dans le Code de déontologie des professionnels comptables (le Code) où les juridictions ont établi des sauvegardes légales et réglementaires différentes, mais robustes qui traitent les menaces relatives à l’indépendance des vérificateurs résultant d’une relation de longue date ; et
• Une approche révisée qui détermine la durée de la période de réflexion d’un individu après qu’il est occupé le rôle d’associé chargé de la mission ou de contrôleur de qualité d’une mission, ou d’une combinaison des deux, pour seulement la partie de la période de sept ans où ils ont rempli le rôle d’associé principal de la mission d’audit.

« Au cours de l’élaboration de l’offre de service sur la période de réflexion des contrôleurs de qualité d’une mission, le conseil a été particulièrement à l’écoute des inquiétudes d’intérêt public au sujet d’un besoin de renouveau, compte tenu de l’importance du rôle de contrôleur de qualité d’une mission dans un audit et de leur proximité aux problématiques associées », dit le président-directeur général d’IESBA, D^r Stavros Thomadakis. « De même, le conseil a considéré qu’il relevait aussi de l’intérêt public de mettre un poids approprié sur les conséquences concrètes de la mise en œuvre, étant donné que la disponibilité d’individus convenablement qualifiés pour prendre le rôle de contrôleur de qualité d’une mission a tendance à être limitée. Le conseil croit que l’offre de service est équilibrée et, de façon plus importante, que les avantages qu’elle permet, comme renforcer la confiance du public envers l’indépendance des vérificateurs, l’emportent sur les coûts relatifs à la plus grande complexité de la mise en œuvre dans un domaine déjà complexe. »

Compris dans l’ES sont les dispositions révisées concernant d’autres offres de service de longue date que l’IESBA achève maintenant, notamment les suivantes :

Une période de réflexion de deux à cinq ans de plus pour les associés chargés de la mission de tous les audits des entités d’intérêt public ; et

Des restrictions supplémentaires sur les activités pouvant être entreprises pendant la période de réflexion.

« Les commentaires sur le premier exposé-sondage en août 2014 ont indiqué le large soutien accordé à l’intention d’IESBA pour améliorer les dispositions de longue date du Code », a noté le directeur technique d’IESBA, Ken Siong. « Cependant, la diversité des points de vue sur certaines problématiques au sein des commentateurs de différents groupes de parties prenantes et les nouvelles perspectives de celles-ci sur les défis que pose la superposition de certaines offres de service sur des exigences juridictionnelles préexistantes ont entraîné le conseil à réviser attentivement ses offres de service, de façon à les réaffirmer ou les recalibrer en conséquence. »

Pour aider les parties prenantes à mieux comprendre les offres de service du deuxième exposé-sondage, l’ES comprend une série de questions et de réponses proposées par le personnel d’IESBA, qui sera publiée avec les dispositions finales dans le but de faciliter sa mise en œuvre.

Comment laisser un commentaire ?

Le Conseil de déontologie encourage toutes les parties prenantes à faire des commentaires sur l’ES. Pour consulter l’ES et soumettre un commentaire, veuillez visiter le site Web du Conseil de déontologie au www.ethicsboard.org.

Vous devez porter vos commentaires sur l’ES sur la structure d’ici le 9 mai 2016.

À propos de l’IESBA

Le Conseil des normes internationales de déontologie comptable est un conseil indépendant de normalisation qui élabore et publie dans l’intérêt public des normes de déontologie de haute qualité et d’autres prises de position pour les professionnels comptables partout dans le monde. Par l’entremise de ses activités, l’IESBA élabore le Code de déontologie des professionnels comptables dans le but d’établir les exigences déontologiques pour les professionnels comptables. Les structures et les procédés qui soutiennent les activités d’IESBA sont offerts par l’IFAC. Veuillez visiter www.ethicsboard.org pour plus de détails, et suivez-nous sur Twitter @Ethics_Board.

À propos de l’IFAC^®

L’IFAC est une organisation mondiale pour la profession de comptable consacrée à servir l’intérêt public en renforçant la profession et en contribuant au développement d’économies internationales fortes. L’IFAC est composée de plus de 175 membres et associés dans plus de 130 pays et juridictions, représentant environ 3 millions de professionnels comptables exerçant en cabinet, en éducation, en fonction publique, en industrie et en commerce.

The IAASB has continued its extensive outreach program contemplated in its five-year Strategy for 2015–2019: Fulfilling Our Public Interest Mandate in an Evolving World. It has compiled a detailed listing of its outreach activities for the period January 2015-August 2015.