Ethics Responses
As part of its remit, the ICAS Ethics Board responds to ethics-related consultations. Recent responses can be accessed below
2023
- IESBA Consultation Paper: Proposed IESBA Strategy and Work Plan, 2024-2027
- IBE Consultation: Board guidance for developing an ethical business culture
2022
- IESBA Strategy Survey 2022
- IESBA Exposure Draft: Proposed Technology-Related Revisions to the Code
- IESBA Exposure Draft: Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
2021
- IESBA Exposure Draft: Proposed Quality Management-related Conforming Amendments to the Code
- IESBA Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
2020
- IESBA Exposure Draft: Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers
- IESBA Exposure Draft: Proposed Revisions to the Non-Assurance Services Provisions of the Code
- IESBA Exposure Draft: Proposed Revisions to the Fee-related Provisions in the Code
2019
- IESBA Exposure Draft:‘Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants’
- IESBA Exposure Draft: Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)
2018
- IESBA Consultation Paper: Professional Skepticism - Meeting Public Expectations PDF [270 KB]
- IESBA Consultation Paper: Proposed Strategy and Workplan 2019 - 2023 PDF [198 KB]
2017
- IESBA Exposure Draft: Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
- IESBA Exposure Draft: Proposed Application Material Relating to: (a) Professional Scepticism - Linkage with the Fundamental Principles; and (b) Professional Judgement – Emphasis on Understanding Facts and Circumstances PDF [275 KB]
- IESBA Strategy Survey
- IESBA Exposure Draft: Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 PDF [543 KB]
- IESBA Exposure Draft: Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice PDF [375 KB]
- IESBA Exposure Draft: Proposed Revisions Pertaining to Safeguards in the Code – Phase 2 and Related Conforming Amendments PDF [360 KB]
2016
- IESBA Exposure Draft: Limited Re-Exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client PDF [356 KB]
- ICAEW Consultation on guidance on aspects of the ICAEW Code of Ethics: Public interest responsibility of accountants, identifying and managing conflicts and determining the basis of charging fees PDF [320 KB]
- IESBA Exposure Draft: Improving the Structure of the Code of Ethics for Professional Accountants – Phase 1 PDF [456 KB]
- IESBA Exposure Draft: Proposed Revisions Pertaining to Safeguards in the Code – Phase 1 PDF [372 KB]
2015
- FRC Consultation: Enhancing Confidence in Audit - PDF [350 KB]
- IESBA Exposure Draft: Responding to non-compliance with laws and regulations PDF [471 KB]
- IESBA Exposure Draft: Proposed changes to Part C of the Code PDF [365 KB]
- IESBA Consultation Paper: Improving the structure of the Code of Ethics for Professional Accountants PDF [274 KB]
2014
- Response to the IESBA Consultation Paper: Proposed Strategy and Work Plan, 2014-2018 PDF [280 KB]
- IESBA Exposure Draft: Proposed changes to certain provisions of the Code addressing the long-association of personnel with an audit or assurance client PDF [320 KB]
- IESBA Consultation Document: Proposed changes to certain provisions of the Code addressing non-assurance services for audit clients PDF [312 KB]