Revised Code of Ethics for professional accountants
13 Apr 2018
The International Ethics Standards Board for Accountants (IESBA) has released a rewritten Code of Ethics for professional accountants that is easier to navigate, use and enforce.
While the fundamental principles of ethics have not changed, major revisions have been made to the unifying conceptual framework — the approach used to identify, evaluate and address threats to compliance with the fundamental principles and, where applicable, independence.
The press release on the IESBA website offers an overview of the changes as well as access to the revised document.