職業道德準則存檔

Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
 
with links to

• Exposure Draft
• Explanatory Memorandum
• Watch the video to understand the proposed revisions
• Comment letters received
• Final pronouncement
• Basis for Conclusions

Invitation to Comment on IESBA Exposure Draft Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting

with links to

• Exposure Draft
• Explanatory Memorandum
• Introduction to IESBA Proposed IESSA and Enhanced Ethics Standards For Sustainability Reporting
• Ethics in Sustainability IESBA ED Explainer
• Sustainability Webinar
• Press Release

(IESBA’s comment due date is 10 May 2024) 

with links to

• Exposure Draft
• Using the Work of an External Expert Webinar
• Press Release

(IESBA’s comment due date is 30 April 2024) 

with links to

• Exposure Draft
• Press Release

Invitation to Comment on Exposure Draft of the Revised Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants 

with links to

• Exposure Draft
• Press Release
• The IESBA will hold three webinars where members of the Tax Planning and Related Services Task Force will explain the key proposals in the exposure draft. The webinars will be held virtually on:
  • Monday February 27 | 10 am – 11 am EST | Click here to register
  • Tuesday February 28 | 4 pm – 5 pm EST | Click here to register
  • Tuesday February 28 | 9 pm – 10 pm EST | Click here to register

(IESBA’s comment due date is 18 May 2023)

Invitation to Comment on International Ethics Standards Board for Accountants ("IESBA") Strategy Survey 2022

with links to

• Survey (PDF / Word) 
• Press Release

(IESBA's comment due date is 8 July 2022)

Invitation to Comment On International Ethics Standards Board for Accountants ("IESBA") Exposure Draft Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

with links to

• Exposure Draft
• Press Release

(IESBA's comment due date is 31 May 2022)

with links to

• Exposure Draft
• Press Release

(IESBA's comment due date is 20 June 2022)

Invitation to Comment on International Ethics Standards Board for Accountants (“IESBA”) Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code

with links to

• Exposure Draft
• Press Release
  (IESBA's comment due date is 5 October 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

• Exposure Draft
• Press Release
• Webinar: IESBA Webinar Highlighting Proposals in the January 2021 PIE Exposure Draft
  (IESBA's comment due date is 3 May 2021)

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

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 

• Exposure Draft: Non-Assurance Services Provisions of the Code
• Exposure Draft: Fee-Related Provisions of the Code
• Press Release

• Exposure Draft
• Press Release

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

• Exposure Draft
• Press Release
  (IESBA's comment due date is 26 June 2019)

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

with links to

• Exposure Draft
• Press Release
  (IESBA's comment due date is 15 August 2018)

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

with links to

• Exposure Draft
• Press Release

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

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

• Exposure Draft
• Press Release

(IESBA's comment due date is 8 December 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

• Exposure Draft
• Press Release

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

with links to

• Exposure Draft: Improving the Structure of the Code – Phase 2
• Exposure Draft: Proposed Revisions Pertaining to Safeguards in the Code – Phase 2
• Exposure Draft: Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice
• Press Release

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

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"

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"

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

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