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EP 100 (International News)
Global Ethics Board Expands Universe of Entities that are Public Interest Entities
11 Apr 2022
The revised definition of a Public Interest Entities (PIE) together with other revised provisions in the IESBA Code specify a broader list of categories of entities as PIEs whose audits should be subject to additional independence requirements to meet stakeholders’ heightened expectations concerning auditor independence when an entity is a PIE.
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EP 100 (International News)
IESBA Webinars on Engagement Team and Group Audits
24 Mar 2022
The IESBA will host two webinars on 11 April 2022 and 19 April 2022 on the recently released exposure draft, Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits.
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EP 100 (International News)
IFAC Releases New “Exploring the IESBA Code” Installment Focused on Technology
18 Mar 2022
This two-page publication examines the application of IESBA Code’s conceptual framework to address ethics and independence issues arising from the use of AI.
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EP 100 (International News)
IESBA Technology Webinar
11 Mar 2022
The IESBA will host a webinar on the recently released exposure draft, Proposed Technology-related Revisions to the Code.
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EP 100 (International News)
IESBA Staff Releases FAQs on Revised Fee-Related Provisions of IESBA Code
31 Jan 2022
This Frequently Asked Questions (FAQs) publication is designed to highlight, illustrate or explain aspects of the revised fee-related provisions in the IESBA Code, and thereby assist in their proper application.
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EP 100 (International News)
Two IESBA Webinars on the Non-Assurance Services and Fee-Related Revisions to the IESBA Code – June 16 and 17
28 May 2021
International Ethics Standards Board for Accountants® (IESBA®) is holding two webinars focused on the recently released revisions to the Non-Assurance Services (NAS) and Fee-related provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).
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EP 100 (International News)
Global Ethics Board takes Major Step Forward in Strengthening Auditor Independence
28 Apr 2021
The International Ethics Standards Board for Accountants® (IESBA®) released revisions to the Non-Assurance Services (NAS) and fee-related provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards).
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EP 100 (International News)
IESBA Launches Post-Implementation Review of Long Association International Independence Standard
14 Apr 2021
The IESBA’s Long Association Post-Implementation Review (LAPIR) Working Group released a questionnaire seeking stakeholder feedback on key matters relating to Phase 1 of the LAPIR.
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EP 100 (International News)
IESBA Releases Additional Guidance on its Proposed Definition of a Public Interest Entity
12 Mar 2021
IESBA has released a staff publication providing additional context to their recently proposed revisions to the definition of a public interest entity (PIE).
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EP 100 (International News)
IESBA Revises Ethics Code to Address Objectivity of Engagement Quality Reviewers and Other Appropriate Reviewers
13 Jan 2021
IESBA released in January 2021, Final Pronouncement: Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers.