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IESBA proposes conforming amendments to the Code following issuance of IAASB’s suite of Quality Management Standards

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

Aug 05, 2021

On August 5, 2021, the International Ethics Standards Board for Accountants (IESBA) released for public comment the Exposure Draft, "Proposed Quality Management-related Conforming Amendments to the Code". Comments are requested by October 5, 2021.

The proposals aim to align the Code with the International Auditing and Assurance Standards Board's (IAASB's) suite of quality management standards, especially ISQM 1 and ISQM 2, through conforming amendments so that the Code is consistent and interoperable with these IAASB standards. The review has encompassed the recent revisions to the Code pertaining to Role & Mindset and the Non-assurance Services and Fee-related provisions of the Code.

Review the press release and exposure draft on the IESBA's website.

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