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Code of Ethics

Date
Subjects
9 May 2024

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

- comment letter received

29 April 2024

IESBA Exposure Draft on Using the Work of an External Expert

- comment letter received

3 July 2023 IESBA Consultation Paper Proposed IESBA strategy and work plan, 2024–2027 
- comment letter received
18 May 2023

IESBA Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services

- comment letters received

3 July 2022 IESBA Strategy Survey 2022
20 June 2022

IESBA Exposure Draft Proposed Technology-related Revisions to the Code

- comment letters received

31 May 2022

IESBA Exposure Draft Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

- comment letters received

4 October 2021 IESBA Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code
6 May 2021

IESBA Exposure Draft Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

- comment letters received

- Meeting Summary of HKICPA Roundtable Discussion
- Meeting with SMPC Technical Issues Working Group

4 June 2020 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
 31 October 2019 IESBA Exposure Draft Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants
15 August 2018 IESBA Consultation Paper Professional Skepticism – Meeting Public Expectations
16 July 2018 IESBA Exposure Draft Proposed Strategy and Work Plan 2019-2013
18 December 2017

IESBA Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements

 

 - comment letters received

26 July 2017

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

 

- comment letters received

26 May 2017

IESBA Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2

 

- comment letters received

25 April 2017

IESBA Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments

 

- comment letters received

25 April 2017

IESBA Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice

 

- comment letters received

10 May 2016

IESBA Exposure Draft on Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client

 

- comment letters received

20 April 2016

IESBA Exposure Draft on Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1

 

- comments letters received

22 March 2016

IESBA Exposure Draft on Proposed Revisions Pertaining to Safeguards in the Code – Phase 1

 

- comments letters received

17 September 2015

IESBA Exposure Draft on Responding to Non-Compliance with Laws and Regulations

 

- comment letters received

15 April 2015

IESBA Exposure Draft on Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

 

- comment letters received

4 February 2015

IESBA Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants

 

- comment letters received

12 November 2014

IESBA Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client

 

- comment letters received

18 August 2014

IESBA Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing Non-assurance Services for Audit Clients

 

- comment letters received

27 February 2014

IESBA Consultation Paper on Proposed Strategy and Work Plan, 2014-2018

- comment letters received

12 December 2012

IESBA Exposure Draft on Responding to a Suspected Illegal Act

(Please click here for further information)

18 October 2012

IESBA Exposure Draft on Proposed Change to the Definition of "Those Charged with Governance"

18 May 2012 IESBA Exposure Draft of Proposed Change to the Definition of "Engagement Team"
30 March 2012 IESBA Exposure Draft of Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest
20 January 2012 IESBA Exposure Draft of Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code
14 June 2010 IESBA Exposure Draft on Strategy and Work Plan 2010 - 2012
17 October 2008
IESBA Exposure Draft of Proposed Revised Code of Ethics for Professional Accountants - Proposals to Clarify in relation to the drafting conventions project
23 September 2008
IESBA Re-Exposure Draft of Section 290 of the Code of Ethics on Independence - Audit and Review Engagements
IESBA Exposure Draft of Sections 290 and 291 of the Code of Ethics on Independence - Proposed Additional requirements in relation to Internal Audit Services, Relative Size of Dees and Contingent Fees
5 September 2007 IESBA Exposure Draft of Strategic and Operational Plan for 2008-2009
2 May 2007 IESBA Exposure Draft of Sections 290 and 291 of the Code of Ethics on Independence - Audit and Review Engagements, and Other Assurance Engagements
2 May 2007 The Institute's response to IESBA Strategic Review Questionnaire
25 November 2005 IFAC ED of Proposed Revised Section 290 "Independence – Assurance Engagements" – Definition of Network Firm

IFAC ED of Proposed Revised Code of Ethics for Professional Accountants

No written
submission made
IFAC ED of Ethics Code Revision on Audit Partner Rotation
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