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EP 100 (International News)
IESBA Webinar on Engagement Team – Group Audits Independence
28 Feb 2023
The IESBA will host a webinar on its recently released final pronouncement, Revisions to the Code Relating to the Definition of Engagement Team and Group Audits.
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EP 100 (International News)
IESBA Webinars Explaining the Proposed Revisions to The Code Addressing Tax Planning and Related Services
17 Feb 2023
The IESBA will host three webinars on 27 February and 28 February 2023 (EST) on the recently released Tax Planning and Related Services ED.
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EP 100 (International News)
The IESBA Releases Update on Sustainability Work
19 Dec 2022
The publication provides an overview of the sustainability-related decisions made by IESBA at its recent meeting and how those decisions will shape the work in 2023 and beyond.
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EP 100 (International News)
IESBA Issues Staff Publication Highlighting the Relevance and Applicability of the IESBA Code in Combatting Greenwashing
21 Oct 2022
The publication spotlights key provisions in the Code that apply in preparing and presenting sustainability information. It emphasizes the professional accountant’s obligation to be straightforward and honest and refrain from being associated with information that is misleading or false, including in situations where they might experience pressure to do so.
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EP 100 (International News)
IESBA Staff Issues Alert Highlighting Key Ethics and Independence Considerations for Professional Accountants in Relation to the Military Conflict in Ukraine
03 Oct 2022
The publication highlights a number of important ethics and independence considerations for professional accountants (PAs) in business (PAIBs) and professional accountants in public practice (PAPPs) under the IESBA Code as they undertake professional activities or provide professional services in circumstances that may be impacted by the Russia–Ukraine war.
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EP 100 (International News)
IESBA Staff Releases Q&As to Spotlight Key Changes to the Non-Assurance Services Provisions of the IESBA Code
11 Jul 2022
The IESBA Staff released a questions and answers (Q&As) publication to highlight, illustrate or explain aspects of the revised NAS provisions in the Code that apply to audit clients that are public interest entities (PIEs), and thereby assist in their proper application.
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EP 100 (International News)
IESBA Webinar on the Definitions of Listed Entity and Public Interest Entity
29 Apr 2022
The IESBA will host a webinar on 25 May 2022 on its recently released final pronouncement, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code.
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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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