This Basis for Conclusions has been prepared by staff of the IESBA. It relates to, but does not form part of, the changes to the Code of Ethics for Professional Accountants (the Code) addressing conflicts of interest.

This Basis for Conclusions has been prepared by staff of the IESBA. It relates to, but does not form part of, the changes to the Code of Ethics for Professional Accountants (the Code) related to provisions addressing a breach of a requirement of the Code.

This Basis for Conclusions has been prepared by staff of the IESBA. It relates to, but does not form part of, the change to the definition of “engagement team” in the Code of Ethics for Professional Accountants (the Code).