March 19, 2010
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International Ethics Standards Board for Accountants |
Projects and Project Histories
Projects in Progress
Click on the following topics to view information on the project's history, scope, current status, and project task force members.
Strategic Plan
The IESBA has commenced a project to develop a Strategic and Operational Plan to 2010-2012. The IESBA has prepared a short survey to solicit views. The on-line survey, which will take 10-15 minutes to complete, can be accessed here http://vovici.com/wsb.dll/s/139f1g3e0c7. The deadline for completion is July 27, 2009.
The IESBA has commenced a project to develop a Strategic and Operational Plan to 2010-2012. The IESBA has prepared a short survey to solicit views. The on-line survey, which will take 10-15 minutes to complete, can be accessed here http://vovici.com/wsb.dll/s/139f1g3e0c7. The deadline for completion is July 27, 2009.
Recently Completed Projects
Click on the following topics to view information on the project's history, issues covered and the effective date of the pronouncement issued.
Independence I - Completed
In December 2004, the IESBA started a project to revisit the independence requirements for professional accountants in public practice that perform assurance engagements. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in January 2008. In April 2008, the Public Interest Oversight Board confirmed that due process had been followed in the development of these changes to the Code.
In December 2004, the IESBA started a project to revisit the independence requirements for professional accountants in public practice that perform assurance engagements. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in January 2008. In April 2008, the Public Interest Oversight Board confirmed that due process had been followed in the development of these changes to the Code.
Independence II - Completed
In July 2007, the IESBA issued an exposure draft addressing three remaining independence issues following the IESBA's Independence I project. In May 2008, the IESBA issued a re-exposure draft of proposals relating to internal audit and relative size of fees. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in December 2008. In June 2009, the Public Interest Oversight Board confirmed that due process had been followed in the development of the changes to the Code.
In July 2007, the IESBA issued an exposure draft addressing three remaining independence issues following the IESBA's Independence I project. In May 2008, the IESBA issued a re-exposure draft of proposals relating to internal audit and relative size of fees. The IESBA approved the proposed changes to the independence requirements contained in the Code of Ethics for Professional Accountants in December 2008. In June 2009, the Public Interest Oversight Board confirmed that due process had been followed in the development of the changes to the Code.
Drafting Conventions - Completed
In March 2007, the IESBA commenced a project to consider the implications on the Code of Ethics for Professional Accountants of the Clarity project of the International Auditing and Assurance Standards Board. In April 2009, the IESBA approved the proposed changes to the Code of Ethics for Professional Accountants resulting from this project. In June 2009, the Public Interest Oversight Board confirmed that due process had been followed in the development of the changes to the Code.
In March 2007, the IESBA commenced a project to consider the implications on the Code of Ethics for Professional Accountants of the Clarity project of the International Auditing and Assurance Standards Board. In April 2009, the IESBA approved the proposed changes to the Code of Ethics for Professional Accountants resulting from this project. In June 2009, the Public Interest Oversight Board confirmed that due process had been followed in the development of the changes to the Code.
Network Firm - Completed
In July 2006, the IESBA revised the Code of Ethics for Professional Accountants by updating the definition of a network firm.
In July 2006, the IESBA revised the Code of Ethics for Professional Accountants by updating the definition of a network firm.
Revised Code of Ethics - Completed
In June 2005, the IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional Accountants.
In June 2005, the IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional Accountants.