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ISCA’s Code of Professional Conduct and Ethics (EP 100 or the Code) was last revised on 30 August 2023 and became effective on 15 December 2023. EP 100 (revised on 30 August 2023) contains a new Section 405 which holistically addresses independence considerations in a group audit. The changes aim to align with SSA 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors).
Section 405 expands independence considerations for the group auditor and its network firms, and introduces new considerations for a component auditor outside the group auditor’s network.
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