Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2

IESBA

Jan 24, 2017 | Exposure Drafts and Consultation Papers

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Comments due by: May 25, 2017

The Phase 2 proposals (Structure Exposure Draft-2) restructure select sections of the Code, including recently finalized provisions addressing:

accountants’ response to non-compliance with laws and regulations (NOCLAR);
long association of firm personnel with an audit or assurance client; and
ethical issues that professional accountants in business (PAIBs) often face.

See also Restructuring the Code.

Structure ED-2

Supplement to Structure ED-2—Restructuring Changes to NOCLAR

Supplement to Structure ED-2—Restructuring Changes to Long Association Close-Off

Supplement to Structure ED-2—Restructuring Changes to Part C Phase 1 Close-Off

Submitted Comment Letters

Crowe Horwath International (111.61 KB)
()

Apr 10, 2017
Pricewaterhousecoopers International (181.43 KB)
()

May 4, 2017
Financial Reporting Council (4.63 MB)
(United Kingdom)

May 15, 2017
Accounting Professional & Ethical Standards Board (Australia) (545.01 KB)
(Australia)

May 19, 2017
Auditing Standards Committee of the American Accounting Association (29.11 KB)
()

May 21, 2017
The Malaysian Institute of Certified Public Accountants (199.82 KB)
(Malaysia)

May 22, 2017
Institut der Wirtschaftsprüfer in Deutschland e.V. (119.22 KB)
()

May 23, 2017
Japanese Institute of Certified Public Accountants (154.21 KB)
(Japan)

May 23, 2017
RSM International (434.24 KB)
(United Kingdom)

May 24, 2017
FSR - danske revisorer (112.38 KB)
(Denmark)

May 24, 2017
Wirtschaftsprueferkammer (WPK) (279.8 KB)
(Germany)

May 24, 2017
Association of Chartered Certified Accountants (179.63 KB)
()

May 24, 2017
Independent Regulatory Board for Auditors (IRBA) (369.15 KB)
(South Africa)

May 24, 2017
NZ Auditing and Assurance Standards Board (351.78 KB)
()

May 24, 2017
BDO (59.96 KB)
()

May 24, 2017
KICPA (118.92 KB)
(Korea)

May 25, 2017
Chartered Accountants Australia and New Zealand (38.48 KB)
()

May 25, 2017
ICAEW (169.63 KB)
(United Kingdom)

May 25, 2017
Malaysian Institute of Accountants (MIA) (2.54 MB)
(Malaysia)

May 25, 2017
The Institute of Chartered Accountants of Pakistan (518.33 KB)
(Pakistan)

May 25, 2017
Rob Tough, ICAEW South West Technical Advisory Committe (183.24 KB)
(United Kingdom)

May 25, 2017
Association of Accounting Technicians (81 KB)
(United Kingdom)

May 25, 2017
ICAS (543.45 KB)
(United Kingdom)

May 25, 2017
Deloitte Touche Tohmatsu Limited (94.06 KB)
()

May 25, 2017
South African Institute of Chartered Accountants (303.58 KB)
(South Africa)

May 25, 2017
Chartered Professional Accountants of Canada (172.71 KB)
(Canada)

May 25, 2017
Hong Kong Institute of Certified Public Accountants (88.17 KB)
(Hong Kong, Special Administrative Region of China)

May 25, 2017
ISCA (387.19 KB)
()

May 25, 2017
Ernst & Young Global (EYG) (579.91 KB)
(United Kingdom)

Jun 2, 2017
KPMG (KPMG) (63.17 KB)
(United Kingdom)

Jun 6, 2017
FAR (FAR) (271.62 KB)
(Sweden)

Jun 6, 2017
Grant Thornton International (GTI) (267.92 KB)
(United Kingdom)

Jun 6, 2017
MNP LLP (MNP) (73.85 KB)
(Canada)

Jun 6, 2017
Accountancy Europe (AE) (75.04 KB)
(Belgium)

Jun 6, 2017
American Institute of CPAs (AICPA) (321.55 KB)
(United States of America)

Jun 6, 2017
IFAC SMP Committee (297.08 KB)
()

Jun 7, 2017
International Organisation of Securities Commissions (1.98 MB)
()

Jun 9, 2017
ASSIREVI (441.7 KB)
(Italy)

Jun 28, 2017
CPA Australia (CPA Aus) (372.66 KB)
(Australia)

Jun 28, 2017
The Chartered Institute of Management Accountants (CIMA) (110.63 KB)
(United Kingdom)

Jul 13, 2017