Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code
Exposure Draft
IESBA
| Exposure Drafts and Consultation Papers
English
Comments due by:
This memorandum provides background for, and an explanation of, the proposed changes to various paragraphs in the Code of Ethics for Professional Accountants (the IESBA Code) that address a breach of a requirement of the Code. The IESBA believes that any breach of a provision of the IESBA Code should be treated as a matter of utmost importance. Therefore, the IESBA has proposed changes that will provide guidance to a professional accountant on the action to be taken in such situations. The IESBA approved these proposed changes in October 2011 for exposure, and request comments by January 23, 2012.
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Submitted Comment Letters
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Instituto de Censores Jurados de Cuentas de España (190.58 KB)(Spain)
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Office of the Auditor-General of New Zealand (1.01 MB)(New Zealand)
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Institute of Certified Public Accountants of Singapore (449.99 KB)(Singapore)
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Hong Kong Institute of Certified Public Accountants (107.12 KB)(Hong Kong, Special Administrative Region of China)
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Federal Audit Oversight Authority (FAOA) (1.71 MB)(Switzerland)
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AAT (48.78 KB)(United Kingdom)
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BDO (48.8 KB)(Belgium)
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Association of Chartered Certified Accountants (63.34 KB)(United Kingdom)
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New Zealand Auditing and Assurance Standards Board (252.03 KB)(New Zealand)
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CPA Australia (79.3 KB)(Australia)
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The Japanese Institute of Certified Public Accountants (147.88 KB)(Japan)
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INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANT OF RWANDA (ICPAR) (163.23 KB)(Rwanda)
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PwC (137.39 KB)(United Kingdom)
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South African Institute of Chartered Accountants (SAICA) (60.18 KB)(South Africa)
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KPMG International (1.35 MB)(United Kingdom)
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Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (132.99 KB)(Germany)
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Far - the Institute for the Accountancy Profession in Sweden (110.51 KB)(Sweden)
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Consiglio Nazionale Dottori Commercialisti ed Esperti contabili (540.73 KB)(Italy)
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ASSIREVI (1.4 MB)(Italy)
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Deloitte Touche Tohmatsu Limited (159.69 KB)(United States of America)
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Canadian Public Accountability Board (60.85 KB)(Canada)
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MAZARS (47.22 KB)(France)
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AICPA (224.02 KB)(United States of America)
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Institute of Chartered Accountants in Australia (592.33 KB)(Australia)
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CGA-Canada (116.63 KB)(Canada)
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ICAS (193.9 KB)(United Kingdom)
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Canadian Institute of Chartered Accountants (53.29 KB)(Canada)
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FEE (61.87 KB)(Belgium)
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National Association of State Boards of Accountancy (74.61 KB)(United States of America)
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the Korean Institute of Certified Public Accountants (93.34 KB)(Korea)
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China Institute of Certified Public Accountants (149.57 KB)(China)
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The Association of International Accountants (110.12 KB)(United Kingdom)
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CNCC-CSOEC (1.46 MB)(France)
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Foreningen af Statsautoriserede Revisorer (33.31 KB)(Denmark)
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The Institute of Chartered Accountants in England and Wales (124.37 KB)(United Kingdom)
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Malaysian Institute of Accountants (733.23 KB)(Malaysia)
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Wirtschaftsprüferkammer (22.54 KB)(Germany)
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Ernst & Young Global (123.46 KB)(United Kingdom)
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Grant Thornton International (52.83 KB)(United States of America)
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Chartered Accountants Regulatory Board (508.35 KB)(Ireland)
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International Organization of Securities Commissions (495.96 KB)(United States of America)
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Independent Regulatory Board for Auditors (425.43 KB)(South Africa)
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Accounting Professional & Ethical Standards Board (219.91 KB)(Australia)
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ICAP (37.17 KB)(Pakistan)
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Denise Silva Ferreira Juvenal (76.5 KB)(Brazil)
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IBR-IRE (59.01 KB)(Belgium)