مجلس معايير الاخلاقيات الدولية للمحاسبين IESBA

الخميس, 12 يناير 2023 08:16

المجلس الدولي لمعايير المحاسبة يُطلق مشاورات حول الإستراتيجية المقترحة وخطة العمل للفترة 2024-2027

أصدر مجلس معايير التدقيق والتأكيد الدولي (IAASB) اليوم استشارة عامة بشأن الاستراتيجية وخطة العمل المقترحة للفترة 2024-2027.

نشر في محاسبة و مراجعة

موسومة تحت

الأربعاء, 11 مايو 2022 10:53

ندوة عبر الانترنت بعنوان ترسيخ الثقة العامة في تقارير الاستدامة والضمان

يدعو مجلس معايير الأخلاقيات الدولية للمحاسبين (IESBA) جميع أصحاب المصلحة للانضمام إلى ندوته عبر الإنترنت لمناقشة الدور الحاسم الذي يلعبه الامتثال للمعايير الأخلاقية، بما في ذلك الاستقلال، في ضمان معلومات موثوقة وجديرة بالثقة بشأن الاستدامة.

معلومات إضافية

البلد عالمي
نوع الفعالية مجانا
بداية الفعالية الأربعاء, 18 مايو 2022
نهاية الفعالية الأربعاء, 18 مايو 2022
التخصص محاسبة ومراجعة
مكان الفعالية اونلاين

نشر في فعاليات مهنية

موسومة تحت

الأربعاء, 28 سبتمبر 2022 12:36

استكشاف مدونة IESBA الحلقة الأخيرة اللبنات الأساسية

IFAC و IESBA يصلان إلى معلم رئيسي في تقديم الأخلاقيات ومورد الاستقلال

معلومات إضافية

المحتوى بالإنجليزية Today IFAC completed its inaugural series—Exploring the IESBA Code—a unique, educational resource developed in collaboration with the staff of the International Ethics Standards Board for Accountants (IESBA). Launched in November 2019, each installment of the series highlights important concepts and topics in the International Code of Ethics for Professional Accountants (including International Independence Standards).

The final installment, released today, explains the “building blocks” structure of the Code and its interconnected nature. This installment is intended to help readers better understand how to use and navigate the Code so that they can quickly identify and access the ethics and independence standards and guidance relevant to them. Other topics covered in the series include: the fundamental principles, the conceptual framework, auditor independence, conflicts of interest, inducements, non-compliance with laws and regulations (NOCLAR), pressure, and the role and mindset expected of the professional accountant with a focus on bias.

“The Exploring the IESBA Code series is a very useful tool to complement the IESBA eCode,” said Dr. Stavros Thomadakis, IESBA Chairman. “Each installment provides a summary of important aspects of the Code with cues on how to read and apply its authoritative text. This final installment spotlights the purpose of the Code, how it is structured, and how it should be used—by accountants in business (PAIBs) and public practice (PAPPs), including auditors. The successful completion of this initiative demonstrates once again how IESBA’s and IFAC’s partnership is valuable in supporting the global adoption and implementation of the Code.”

IFAC’s CEO, Kevin Dancey, said “The ethical foundation of the accountancy profession is one of its most important features. The Exploring the IESBA Code series demonstrates IFAC’s commitment to this ethical foundation and our role in supporting the important work of IESBA, as well as the International Auditing and Assurance Standards Board (IAASB) and International Public Sector Accounting Standards Board (IPSASB). I encourage our members, professional accountancy organizations and national standard setters around the world to leverage this new resource—to help raise awareness of the Code and to help professional accountants uphold their public interest responsibility.”

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

About IESBA

The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

نشر في محاسبة و مراجعة

موسومة تحت

الثلاثاء, 23 فبراير 2021 15:38

البحث عن رئيس لقيادة مجلس معايير الأخلاقيات الدولية للمحاسبين (IESBA)

بدأ البحث العالمي عن فرد لقيادة مجلس معايير الأخلاقيات الدولية للمحاسبين (IESBA) ويتم قبول الطلبات المقدمة من المرشحين المؤهلين من جميع أنحاء العالم

معلومات إضافية

المحتوى بالإنجليزية DYNAMIC LEADER SOUGHT FOR IESBA CHAIR

IESBA Looking to Build on Strong Foundation Laid by Dr. Stavros Thomadakis

(February 22, 2021)

The global search for an individual to lead the International Ethics Standards Board for Accountants (IESBA) has begun and applications from qualified candidates around the globe are being accepted.

An essential element of the IESBA Chair’s role is to ensure that the activities of the IESBA maintain a public interest focus while developing high-quality ethics, including independence, standards. The Chair brings a strategic mindset to the development and implementation of Board objectives and fulfills several interrelated roles, serving as leader, spokesperson and stakeholder liaison. The incumbent will facilitate the consultative processes that underpin the board’s credibility and activities. He or she will also develop and maintain effective relationships with international oversight authorities and regulatory bodies, national standard setters, investor and corporate governance communities, preparers and other professional accountants in business, accounting firms, professional accountancy bodies, international policy makers and other key stakeholders.

The IESBA Chair must have significant and senior experience and will be well recognized within the professional and regulatory communities. He or she has effective leadership, diplomacy, communication and strategic skills; demonstrated professional competency; and a strong commitment to the IESBA’s mission to protect the public interest.

In line with recommendations of the Monitoring Group detailed in the Strengthening The International Audit And Ethics Standard-Setting System, the IESBA Chair will lead the board through the transition while maintaining the continued effective execution of the IESBA Strategy and Work Plan 2019 - 2023.

The IESBA Chair is a full-time executive position. The Chair is appointed for an initial three-year term, commencing January 1, 2022 and could be re-appointed for a total tenure of nine years. Relocation is not required for this role. However, candidates are expected to have a robust plan for how they would lead the IESBA and staff from a remote location. The role requires a commitment to significant international travel.

A complete job description, along with application instructions, is available here. Applications are due April 30, 2021.

This global search is being conducted by the Interim Nominating Committee, which was established by the Monitoring Group in February 2021 to conduct the selection process for the next IESBA Chair. More information on the Committee is available online.

نشر في موضوعات متنوعة

موسومة تحت

الأربعاء, 28 سبتمبر 2022 12:07

أهمية المعايير الدولية وملاءمتها: التركيز على الأخلاق والاستقلالية

كانت التحديات الاقتصادية والاجتماعية والبيئية العالمية تختبر الأفراد والعائلات والمنظمات والسوق المالي، وبالتالي مهنة المحاسبة

معلومات إضافية

المحتوى بالإنجليزية The Importance and Continued Relevance of International Standards: A Focus on Ethics and Independence
DIANE JULES, SARAH GAGNON

Global economic, social, and environmental challenges have been testing individuals, families, organizations, the financial market, and in turn, the accountancy profession. And that was before the COVID-19 pandemic.

In response, professional accountants must now be vigilant of the heighted risks that will arise out of the pandemic and continue to ensure that their actions are anchored by the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behavior set out in the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Standards) (the Code). Similarly, the important role that professional accountancy organizations (PAOs), national standards setters, accountancy educators, and in some cases, regulators play in supporting accountants in complying with the Code cannot be overstated.

The Role of an International Code of Ethics
The international business community has expressed the need for a single set of international standards which enhances consistency and quality of services provided by professional accountants, strengthens financial stability and public confidence, and reduces regulatory fragmentation across borders. Businesses, governments, and other organizations rely on and place confidence in accountants’ work because of their commitment to act ethically and in the public interest. The Code requires accountants to comply with five fundamental principles of ethics. These principles promote the standard of behavior expected of individual accountants and firms and help orient their public interest mindset.

Upholding the public interest is a long-standing responsibility of accountants irrespective of their roles, and that is ultimately the bedrock of public trust in the profession.

Compliance with the Code in preparing, presenting, and auditing financial information is key to preserving public trust and mitigating fallouts during times of crisis, including during the COVID-19 pandemic. However, for the Code to continue to meet its intended purpose, it must be adopted, implemented, and enforced. PAOs play a key role in the adoption of international standards, including the Code.

A Recap of Revisions and Restructured Changes to the Code
The Code set out in the IESBA 2018 Handbook has been effective since June 2019 and is significantly revised and restructured from previous versions that jurisdictions may have already adopted (e.g., the 2016 version or even 2009).

Key changes include:

An enhanced and more prominently featured conceptual framework—the universal approach that all accountants are required to apply to identify, evaluate and address threats to compliance with the fundamental principles that might arise when undertaking professional activities.
Clearer and more robust provisions pertaining to safeguards that are better aligned to the specific threats.
Strengthened independence provisions addressing the long association of personnel with an audit or assurance client.
New and revised sections dedicated for professional accountants in business (PAIBs) relating to:
Pressure to breach the fundamental principles; and
Preparing and presenting information.
Clear guidance for professional accountants public practice (PAPPs) that relevant PAIB provisions set out in Part 2 of the Code are applicable to them.
Strengthened provisions for PAIBs and PAPPs relating to offering or accepting inducements, including gifts and hospitality.
New application material to:
Emphasize the importance of understanding facts and circumstances when exercising professional judgment (PJ).
Explain how compliance with the fundamental principles supports the exercise of professional skepticism (PS) in an audit or other assurance engagements.
Package the non-compliance with laws and regulations (NOCLAR) provisions which came into effect in July 2017 in a restructured format.
Include a glossary of defined terms and key concepts.
Recent and Upcoming Revisions
Because of the fluid and dynamic nature of the environment in which accountants operate, it is necessary to continually review the relevance and impact of the Code to ensure that it remains fit for purpose. It is against this backdrop that the IESBA developed its 2019-2023 Strategy and Work Plan (SWP).

Since the release of the 2018 Handbook, the IESBA has finalized the following changes to the Code:

Alignment of Part 4B to ISAE 3000 (Revised). Part 4B comprises the independence provisions for assurance engagements other than audit and review engagements. The revisions to Part 4B of the Code are to reflect terms and concepts used in the IAASB’s ISAE 3000 (Revised) and were developed in close coordination with the IAASB. The final pronouncement was released in January 2020 and will come into effect in June 2021. Early adoption is permitted.
Role and Mindset Expected of Professional Accountants. The final pronouncement with revisions to promote the role and mindset expected of professional accountants was released in October 2020. The revisions reaffirm the accounting profession’s responsibility to act in the public interest and the fundamental role of the Code in meeting that responsibility. Among other matters, the revisions:
Raise behavioral expectations of all professional accountants and require them to have an inquiring mind as they undertake their professional activities.
Emphasize the need for accountants to be aware of the potential influence of bias in their judgments and decisions.
Highlight the supportive role that organizational cultures can play in promoting ethical conduct and business.
The role and mindset revisions will come into effect in December 2021. Early adoption is permitted.

Objectivity of an Engagement Quality Reviewer (EQR). The IESBA approved a new section of the Code providing guidance to address the objectivity of an EQR based on the conceptual framework in September 2020. The EQR final pronouncement was released on January 14, 2021. It will be effective for audits of financial statements for periods beginning on or after December 15, 2022. Early adoption will be permitted.
The IESBA’s EQR project was closely coordinated with the International Auditing and Assurance Standards Board (IAASB) in the context of the IAASB’s project to develop International Standard on Quality Management (ISQM) 2, Engagement Quality Reviews, which was released in December 2020.

Non-Assurance Services (NAS) and Fees. The IESBA approved revisions to strengthen its International Independence Standards with respect to its NAS and fee-related provisions in December 2020. Subject to the Public Interest Oversight Board’s, the final pronouncements will be released by May 2021 and will be effective for audits of financial statements for periods beginning on or after December 15, 2022. Early adoption will be permitted.
IFAC’s Role in Adoption and Implementation of the Code
Resulting from the collaborative approach that IESBA and IFAC has taken in relation to awareness raising, stakeholder outreach and adoption and implementation support, many jurisdictions either have adopted, or have stated plans to consider adopting, the more robust 2018 edition of the Code. It is important that this momentum continue.

IFAC membership requires a commitment of PAOs to use their authority and influence to adopt the international standards and best practices in their jurisdictions. IFAC member organizations around the world are required to adopt and implement ethics standards, including independence requirements, that are no less stringent than those in the IESBA Code. If law, regulation, or national ethics standards differ from or go beyond those set out in the IESBA Code, accountants need to be aware of these differences and comply with the more stringent provisions unless prohibited by law or regulation. This means that national standard setters can include additional or more stringent provisions to meet the needs of their local jurisdictions.

PAOs that are not authorized to adopt the Code have an essential role in raising awareness of the importance of adopting the most current version of the Code. Further, all PAOs have an important role in educating accountancy professionals and relevant stakeholders about the revisions that are periodically made to international standards, including the Code. This aids in developing jurisdiction-specific implementation support to foster the right cultures within organizations and broader business communities to help professional accountants apply the Code’s requirements.

Status of Adoption of International Standards, including the Code

IFAC members regularly report on the status or progress of their adoption efforts. This makes IFAC well-positioned to maintain, monitor, and report unique information related to the global adoption status of international standards, including the Code. It also helps IFAC facilitate greater engagement and enhanced collaboration among stakeholders in the accountancy profession. IFAC’s 2019 International Standards Global Status Report represented the first baseline for global adoption status and also outlines the different adoption approaches and procedures. For the majority of jurisdictions, adoption of international standards takes a significant amount of time and resources. The process typically involves extensive local stakeholder consultations, coalition-building, and advocacy. In some jurisdictions, there is also additional time needed to translate the standards as part of the adoption process.

Has your jurisdiction adopted the latest Code of Ethics? Explore on IFAC’s Global Impact Map.

All of these nuances contribute to our immense pride in celebrating that more than 80 of the 134 IFAC member jurisdictions have either already adopted or have stated plans to adopt the 2018 Code! In addition, the Forum of Firms—an independent association of international networks of accounting firms—adopt policies and methodologies that align to the IESBA Code when performing transnational audits.

Looking Forward
The 2018 edition of the Code provides a solid foundation to preserve the relevance and public-interest focus of the global accountancy profession. We encourage stakeholders in jurisdictions that have not started the adoption process to do so now.

نشر في محاسبة و مراجعة

موسومة تحت

الخميس, 31 ديسمبر 2020 13:01

تقرير المجلس الدولي لمعايير الأخلاقيات حول إنجازاته من 2016 حتي 2020

تقرير المجلس الدولي لمعايير الأخلاقيات حول الإنجازات 2016-2020

معلومات إضافية

المحتوى بالإنجليزية GLOBAL ETHICS BOARD RELEASES REPORT ON ACCOMPLISHMENTS 2016-2020

Report Highlights Transformational Period, Foundation Established for Future Work in the Public Interest
(New York, NY, December 30, 2020)

The International Ethics Standards Board for Accountants (IESBA) today released a Report, Ethics and Trust – Breaking New Ground summarizing the Board’s Accomplishments from June 1, 2016 to July 31, 2020. The Report includes an update on the IESBA’s current projects and initiatives, and highlights the Board’s extensive efforts in promoting awareness, adoption, and implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards). The Report also touches on the outreach activities undertaken by the Board to extend and deepen its dialogue with stakeholders about issues relevant to elevating global ethics and building public trust in the accounting profession.

“Ethics is the foundation on which public trust in the accounting profession is built,” said IESBA Chairman Dr. Stavros Thomadakis. “IESBA has been diligently focused on strengthening and enhancing the Code during the period covered by the report. The revised and restructured Code, which has been effective since June 2019, reflects these important enhancements. Our current work program builds on that strong foundation and includes projects to further strengthen the International Independence Standards.”

The Report includes messages from the former Chair of the IESBA’s Consultative Advisory Group (CAG), Mr. Kristian Koktvedgaard, and the current CAG Chair, Mr. Gaylen Hansen. The CAG messages outline the work of the CAG in providing advice to the IESBA in setting standards in the public interest.

Click here to learn more about IESBA, and to access the Report.