Improving the Structure of the Code of Ethics for Professional Accountants— Phase 2 With Certain Proposed Conforming Amendments Arising from the Safeguards Project

It is in the public interest for the Code of Ethics for Professional Accountants to be understandable and useable. In restructuring the the Code the IESBA is aiming to enhance the understandability and useability of the Code, thereby facilitating its adoption, effective implementation, consistent application, and enforcement.

Taggar: Etik, FAR tycker