Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants
IESBA
| Exposure Drafts and Consultation Papers
English
Comments due by:
This Consultation Paper seeks input from stakeholders on approaches that could be taken to improve the clarity and usability of the Code, thereby facilitating its adoption, effective implementation, and consistent application.
Among the various matters on which the Ethics Board is consulting are:
- Restructuring the Code to more clearly distinguish requirements from guidance;
- Reorganizing the content of the Code, including rebranding the Code, or parts thereof, as international standards;
- Identifying responsibility for compliance with the Code in particular circumstances; and
- Simplifying the wording of the Code so that it can be more readily understood.
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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Chartered Professional Accountants of Canada (55.26 KB)(Canada)
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FSR (274.43 KB)(Denmark)
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Jean Thiomas Giraud (1.85 MB)(Haiti)
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IMA (Institute of Management Accountants) (30.29 KB)()
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National Association of State Boards of Accountancy (NASBA) (32.6 KB)()
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Crowe Horwath International (114.73 KB)()
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ISCA (417.1 KB)(Singapore)
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Financial Reporting Council (212.78 KB)(United Kingdom)
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The Institute of Chartered Accountants [GHANA] (2.14 MB)(Ghana)
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Chartered Accountants Australia and New Zealand (CAANZ) (43.84 KB)()
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Audit Oversight Board, Securities Commission Malaysia (506.67 KB)(Malaysia)
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International Organization of Securities Commissions (IOSCO) (259.06 KB)(Spain)
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The South African Institute of Professional Accountants (SAIPA (65 KB)(South Africa)
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The Institute of Chartered Accountants of Bangladesh (230.47 KB)(Bangladesh)
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PwC (136.36 KB)()
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Institute of Certified Public Accountants of Kenya (233.49 KB)(Kenya)
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KPMG IFRG (85.89 KB)()
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American Accounting Association (AAA) (177.52 KB)()
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The Japanese Institute of Certified Public Accountants (257 KB)(Japan)
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ICAEW (214.54 KB)(United Kingdom)
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WPK- German Chamber of Public Accountants (51.72 KB)(Germany)
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Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (76.6 KB)(Germany)
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European Financial Executives Institutes (EFEI) (214.37 KB)(France)
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RSM International Limited (316 KB)(United Kingdom)
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Independent Regulatory Board for Auditors (IRBA) (237.74 KB)(South Africa)
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South African Institute of Chartered Accountants (269.43 KB)(South Africa)
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New York State Society of Certified Public Accountants (184.1 KB)(North America)
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ZICA (235.9 KB)(Zambia)
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FAR - the Institute for the Accountancy Profession in Sweden (105.04 KB)(Sweden)
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KICPA (191.01 KB)(Korea)
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Institute of Certified Public Accountants of Uganda (48.3 KB)(Uganda)
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BDO (82.25 KB)(United Kingdom)
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AAT (49.97 KB)(Europe & Central Asia)
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EAIG (European Audit Inspection Group) (189.12 KB)(Europe & Central Asia)
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Association of Chartered Certified Accountants (113.81 KB)()
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DTTL (67.98 KB)()
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American Institute of CPAs (343.06 KB)(United States of America)
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External reporting Board (215.62 KB)(New Zealand)
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Asociación Interamericana de Contabilidad (AIC) (223.16 KB)()
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IFAC SMP Committee (177.42 KB)()
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Accounting Professional & Ethical Standards Board (Australia) (128.78 KB)(Australia)
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Hong Kong Institute of Certified Public Accountants (HKICPA) (112.9 KB)(Hong Kong, Special Administrative Region of China)
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The Institute of Chartered Accountants of Scotland (ICAS) (274.23 KB)(United Kingdom)
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United States Government Accountability Office (GAO) (120.85 KB)()
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Compagnie Nationale des Commissaires aux Comptes (CNCC) (1.99 MB)(France)
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The Institute of Chartered Accountants of Pakistan (277.08 KB)(Pakistan)
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Malaysian Institute of Accountants (378.39 KB)(Malaysia)
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Ernst & Young Global Limited (296.35 KB)(United Kingdom)
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CPA Australia (84.05 KB)(Australia)
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Fédération des Experts Comptables Européens (FEE) (110.91 KB)(Europe & Central Asia)