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IRBA, IESBA and IAASB jointly issue staff guidance on navigating the heightened risks of fraud and other illicit activities during the COVID-19 pandemic

  • IESBA (International Ethics Standards Board for Accountants) (lt gray) Image

Dec 16, 2020

On December 16, 2020, the International Ethics Standards Board for Accountants (IESBA), the Staff of the South African Independent Regulatory Board for Auditors (IRBA) and the International Auditing and Assurance Standards Board (IAASB) jointly released the publication, "Navigating the Heightened Risks of Fraud and Other Illicit Activities During the COVID-19 Pandemic, including Considerations for Auditing Financial Statements".

The publication highlights the heightened risks of fraud arising from the disruptive and uncertain COVID-19 environment and the implications for professional accountants in business, including accountants in government, and professional accountants in public practice, including auditors.

Review the press release and publication on the IESBA's website.

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