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Exposure Draft, Improving the Structure of the Code of Ethics for Professional Accountants—Phase I

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

Dec 21, 2015

On December 21, 2015, the International Ethics Standards Board for Accountants (IESBA) released the Exposure Draft "Improving the Structure of the Code of Ethics for Professional Accountants—Phase I."

This Exposure Draft (ED) represents the first application of proposed new structure and drafting conventions for the Code of Ethics for Professional Accountants (the Code), covering both a number of the provisions of the Code dealing with its general application and selected sections addressing professional accountants in public practice. In addition to the use of clearer language, key features in the ED include:
  • Requirements clearly distinguished from application material;
  • Increased clarity of responsibility for compliance with the Code’s requirements;
  • A reorganization of the content of the Code; and
  • A new Guide to the Code.
Review the Exposure Draft on the IESBA's Web Site.

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