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IESBA Code, Part C Phase 1 Update

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

Dec 04, 2015

On December 4, 2015, the International Ethics Standards Board for Accountants (IESBA) announced that it approved changes to Part C of the Code addressing professional accountants in business, including revisions to Section 320 on the preparation and presentation of information, a new Section 370 on pressure to breach the fundamental principles, and related conforming amendments to other sections.

The changes will now be redrafted to align with the new format developed under the Structure project.

Review the timeline and agenda item on the IESBA's Web Site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.