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Date recorded:

At the AASOC meeting on July 7-8, 2016, it was noted that the IESBA approved revisions to its Code of Ethics addressing the professional accountant’s responsibilities when non-compliance or suspected non-compliance with laws or regulations is detected by the auditor. Various ISAs and other international standards make reference to the IESBA Code. To ensure that international standards do not conflict with the IESBA Code, the IAASB proposed limited amendments that clarify and emphasize key aspects of the IESBA’s revisions in the international standards. The IAASB approved these amendments at its June 2016 meeting. The AASB believes that changes to documentation requirements in ISA 250 were not necessary. Documentation is sufficiently addressed in ISA 230. The AASB does not believe that this represented a fatal flaw and was supportive of the final revisions.

Review the minutes on the AASOC's Web site.

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