.png?sfvrsn=dd675fd5_2)
.jpg?sfvrsn=d4038e84_0)
-(1).png?sfvrsn=db949de5_0)
-(5).png?sfvrsn=3162fbc9_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_2)
/professionals/istock-845530100-c.jpg?sfvrsn=46efdedd_2)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/business-management-global-connection/istock-1079974636-c.jpg?sfvrsn=e9fea23b_2)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
ISCA supports the proposed revisions to the Code which have been developed in a principles-based manner to preserve the relevance of the Code as technology evolves. However, we suggest that IESBA provide clarity on how a professional accountant’s position within the employing organisation can impact the accountant’s ability to determine whether reliance on, or use of, the output of technology is reasonable. We also suggest that IESBA exclude the proposed guidance relating to complex circumstances as such considerations of relevant facts and circumstances would already be expected of professional accountants in complying with the letter and spirit of the Code.
Read more