News and Publications
2022 Handbook of the International Code of Ethics for Professional AccountantsSeptember 8, 2022/in Uncategorized Echo_1/This 2022 edition contains recently approved revisions to the Code, including: The revisions to the non-assurance services (NAS) and fee-related provisions of the Code. The revisions to address the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers. The quality management-related conforming amendments to the Code that were issued as a result of… Show
IFAC's Action Plan for Fighting Corruption and Economic Crimeby September 6, 2022/in Uncategorized Echo_1/IFAC's Action Plan for Fighting Corruption and Economic Crime (Action Plan) provides a framework for how we can enhance the accountancy profession’s role in combating corruption and economic crimes, thereby advancing the UN SDGs. The framework is organized into five overarching pillars and includes over thirty actions, that are meant to evolve over time. While many of…
Reporting Going Concern Matters in the Auditor’s Reportby Darren CapleAugust 2, 2022/in Uncategorized Echo_1/This non-authoritative Frequently Asked Questions publication addresses some of the common questions related to reporting going concern matters in the auditor’s report. Specifically, the publication focuses on the use of and interrelationship of the Material Uncertainty Related to Going Concern and Key Audit Matters sections, and the Emphasis of Matter paragraphs, in an auditor’s report… https://www.prudentchartered.com/wp-content/uploads/2022/08/5386/reporting-going-concern-matters-in-the-auditors-report.png 675 1200 Darren Caple /wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2022-08-02 06:55:412022-08-29 07:26:31Reporting Going Concern Matters in the Auditor's Report
The State of Play in Reporting and Assurance of Sustainability Information: Update 2019-2020 Data & Analysisby Darren CapleJuly 28, 2022/in Uncategorized Echo_1 /The State of Play in Reporting and Assurance of Sustainability Information: Update 2019-2020 Data & Analysis is designed to update understanding (based on 2020 reporting) of market practice for the assurance of environmental, social, and governance (ESG or sustainability) information, globally. This report is an update to the The State of Play in Sustainability Assurance report…
ISA 315 First-Time Implementation Guideby Darren CapleJuly 27, 2022/in Uncategorized Echo_1/This guide focuses on the more substantial changes that were made to International Standard on Auditing 315 (Revised 2019) and will help stakeholders understand and apply the revised standard as intended. ISA 315 (Revised 2019) is effective for audits of financial statements for periods beginning on or after December 15, 2021. This publication does not… https://www.prudentchartered.com/wp-content/uploads/2022/07/5382/isa-315-first-time-implementation-guide.png 675 1200 Darren Caple /wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2022-07-27 23:57:002022-08-29 07:28:07ISA 315 First-Time Implementation Guide
IFAC Technology Matrixby Darren CapleJune 24, 2022/in Uncategorized Echo_1/This Technology Matrix is a quick guide to help stakeholders understand and access the breadth of technology resources available. Featuring content from June 2020-June 2022, the matrix categorized resources using technology ABCs: A: Artificial Intelligence B: Blockchain C: Cyber-security D: Data Governance (& Valuing Data) E: Ethics Other Tech Content (i.e., content not falling within A, B,…
Webinar Series: Practical Audit Quality Considerations Webinar 3 – Auditor Reporting in the Pandemic Environment and Looking Ahead: Recording & Summary of Key Takeawaysby Darren CapleJune 18, 2022/in Uncategorized Echo_1/The focus on auditor’s reports has increased in the current environment as investors and other users of financial statements seek greater transparency from entities around the impacts of Covid-19 in the financial statements, as well as greater transparency into the audit. Covid-19 may result in a rise in modifications to the auditor’s opinion, or have… https://www.prudentchartered.com/wp-content/uploads/2022/06/5362/webinar-series-practical-audit-quality-considerations-webinar-3-auditor-reporting-in-the-pandemic-environment-and-looking-ahead-recording-summary-of-key-takeaways.png 675 1200 Darren Caple /wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2022-06-18 11:55:522022-08-29 07:28:52Webinar Series: Practical Audit Quality Considerations Webinar 3 – Auditor Reporting in the Pandemic Environment and Looking Ahead: Recording & Summary of Key Takeaways
Championing an Integrated Mindset to Drive Sustainability and Value Creationby Darren CapleJune 14, 2022/in Uncategorized Echo_1/To deliver useful information for internal decision-making, as well as for comprehensive, trustworthy corporate reporting, businesses can break down functional and information silos with an integrated mindset, bringing together information from corporate functions and external sources about sustainability impacts and related opportunities and risks that are relevant to the value creation process. To help meet…
Intellectual Property: Year in Reviewby Darren CapleJune 7, 2022/in Uncategorized Echo_1/The International Federation of Accountants (IFAC) works with our valued member organizations, network partners, and others to facilitate the translation of content, including standards and supporting materials from the standard-setting boards, IAASB, IESBA, and IPSASB, in almost 50 languages. In 2021, with the help of 36 different organizations, we developed 159 translations in 24 different languages. In this publication, learn… https://www.prudentchartered.com/wp-content/uploads/2022/06/5356/intellectual-property-year-in-review.png 675 1200 Darren Caple /wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2022-06-07 23:00:102022-08-29 07:29:45Intellectual Property: Year in Review
Global Priorities for Professional Accountants in Business and the Public Sectorby Darren CapleJune 2, 2022/in Uncategorized Echo_1/At its March 2022 virtual meeting, IFAC’s Professional Accountants in Business Advisory Group considered the key global trends impacting the accountancy profession. The report, Global Priorities for Professional Accountants in Business and the Public Sector, summarizes the key insights and learnings from the discussions amongst this global group of business and finance leaders, drawing from their diverse experiences… https://www.prudentchartered.com/wp-content/uploads/2022/06/5354/global-priorities-for-professional-accountants-in-business-and-the-public-sector.png 675 1200 Darren Caple /wp-content/uploads/2018/10/Logo-MaroonFlush_Transparent-991x152.pngDarren Caple2022-06-02 20:59:162022-08-29 07:35:45Global Priorities for Professional Accountants in Business and the Public SectorWhat is the International Code of Ethics for Professional Accountants?The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out fundamental principles of ethics for professional accountants, reflecting the profession's recognition of its public interest responsibility.
What are the 5 fundamental principles of Ethics for professional accountants?The revised Code establishes a conceptual framework for all professional accountants to ensure compliance with the five fundamental principles of ethics:. Integrity.. Objectivity.. Professional Competence and Due Care.. Confidentiality.. Professional Behavior.. What is the latest code of ethics adopted in the Philippines year?The Board of Accountancy approved the Revised Code of Ethics for CPAs in the Philippines on December 18, 2015.
What is APES 110 Code of Ethics for Professional Accountants?APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) is based on the International Code of Ethics for Professional Accountants (Including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA).
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Handbook of the international code of ethics for professional accountants 2022
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