This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

IESBA ethics proposal on independence

Jul 14, 2007

IFAC's International Ethics Standards Board for Accountants (IESBA) has issued an exposure draft proposing to strengthen three components of the independence requirements contained in the IFAC Code of Ethics for Professional Accountants.

Those requirements relate to:
  • Provision of internal audit services to an audit client;
  • Independence implications related to the relative size of fees received from one assurance client; and
  • Contingent fees for services provided to assurance clients.
Click to Download the Exposure Draft (PDF 203k). Comments are requested by 15 October 2007.