This Q&A publications from the staff of the International Ethics Standards Board for Accountants (IESBA) supports the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client, which the IESBA approved in December 2016 under the extant structure and drafting conventions of the Code (“close-off document”).

Opportunities, lessons learned, and ongoing challenges in the adoption and implementation of international standards and best practices across the Middle East and North Africa (MENA) region were recently explored during an IFAC Statements of Membership Obligations (SMOs) workshop in Sweimeh, Jordan, on January 21, 2017.