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Code of Ethics Archives

Archives

 

Date Title Comments due by
2 February 2021

Invitation to Comment on International Ethics Standards Board For Accountants ("IESBA") Exposure Draft Proposed Revisions to the Definitions of Listed Entity And Public Interest Entity in The Code 

with links to

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 7 April 2021

 Consultation end  
20 July 2020 Invitation to Comment on Exposure Draft of the Code of Ethics for Professional Accountants – Chapter G Section 100 Professional Ethics Relevant to Anti-Money Laundering and Counter-Terrorist Financing Compliance for Accounting Professionals

In response to questions raised by members during the consultation, the Institute would like to clarify that members will not be affected by the proposals in the Exposure Draft if they are able to confirm to the Institute, in a questionnaire or when requested, that they do not provide professional services to clients by way of business directly or through a practice unit or another professional service entity.

To facilitate members’ understanding, we prepared the following webcast and an explanatory message to members to explain the proposed changes in the Exposure Draft and the rationale behind them. Please click here to view the message.

Consultation end

24 January 2020

Invitation to Comment on IFAC's International Ethics Standards Board for Accountants ("IESBA") Exposure Drafts on Proposed Revisions to the Non-Assurance Services Provisions of the Code and Proposed Revisions to the Fee-Related Provisions of the Code

 

with links to 

Consultation end
31 October 2019 Invitation to comment on IFAC's IESBA Exposure draft Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
 
with links to
(IESBA's comment due date is 31 October 2019)
Consultation end
 1 April 2019

Invitation to Comment on IFAC's IESBA Exposure Draft Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)


with links to

Consultation end
23 May 2018

Invitation to Comment on IFAC's IESBA Consultation Paper Professional Skepticism – Meeting Public Expectations

 

with links to

Consultation end
18 April 2018

Invitation to Comment on IFAC's IESBA Consultation Paper Proposed Strategy and Work Plan, 2019-2023

with links to

(IESBA's comment due date is 16 July 2018)

Consultation end
15 September 2017

Invitation to Comment on IFAC's IESBA Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

 

(IESBA's comment due date is 8 December 2017)

Consultation end
15 May 2017

Invitation to Comment on IFAC's IESBA Exposure draft
Proposed Application Material Relating to:
(a) Professional Skepticism – Linkage with Fundamental Principles; and
(b) Professional Judgement – Emphasis on Understanding Facts and Circumstances

 

with links to

Consultation end
1 February 2017

Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Drafts

 

with links to

 

Consultation end
17 February 2016 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client Consultation end
6 January 2016 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Revisions Pertaining to Safeguards in the Code – Phase 1
Consultation end
9 June 2015 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Responding to Non-Compliance with Laws and Regulations Consultation end
3 December 2014 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles Consultation end
5 November 2014 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants Consultation end
21 August 2014 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client Consultation end
28 May 2014 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing Non-assurance Services for Audit Clients Consultation end
19 December 2013

 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Consultation Paper on Proposed Strategy and Workplan, 2014-2018

Consultation end
24 August 2012 Invitation to Comment on IFAC’s International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Responding to a Suspected Illegal Act Consultation end
25 July 2012

Invitation to Comment on IFAC’s International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Change to the Definition of "Those Charged with Governance"

Consultation end
1 March 2012

Invitation to Comment on IFAC’s International Ethics Standards Board for Accountants (IESBA) Exposure Draft On Proposed Changes to the Code of Ethics Definition of "Engagement Team"

Consultation end
22 December 2011

Invitation to Comment on IFAC’s International Ethics Standards Board For Accountants (IESBA) Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants to Address Conflicts of Interest

Consultation end
28 October 2011 Invitation to Comment on IFAC's International Ethics Standards Board For Accountants (IESBA) Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code Consultation end
21 March 2011

Exposure Draft of Code of Ethics for Professional Accountants – Part E Insolvency Practitioners Section 500 Professional Ethics in Liquidation and Insolvency

Consultation end
8 April 2010 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on Proposed Strategy and Work Plan, 2010-2012 Consultation end
31 July 2008 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Draft on the Code of Ethics for Professional Accountants - Proposals to Clarify in relation to the Drafting Conventions Project Consultation end
May 2008 Invitation to Comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Re-Exposure Draft on Section 290 (Independence - Audit and Review Engagements) of the Code of Ethics relating to Internal Audit Services and Relative Size of Fees Consultation end
24 July 2007 Invitation to comment on IFAC's International Ethics Standards Board for Accountants (IESBA) Exposure Drafts on Strategic Plan and Auditor Independence Requirements Consultation end
5 January 2007 Invitation to Comment on IFAC's IESBA Exposure Draft on Auditor Independence requirements Consultation end
October 2004 Invitation to Comment on IFAC ED on Proposed Revised Code of Ethics for Professional Accountants Consultation end

 

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