Tag Archives: IESBA

NASBA Responds to IESBA, BOE, AICPA

State Board Report December 2014 In November, NASBA submitted three letters of response to invitations to comment from the AICPA Enhancing Audit Quality Group, Board of Examiners and International Ethics Standards Board for Accountants. All three responses can be found in the News section of this website. The various responses were developed for NASBA President…

Written on December 11, 2014 at 4:11 pm, by

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NASBA at Whistleblowing Roundtable

State Board Report August 2014 NASBA was one of the select key organizations at the July 10 International Ethics Standards Board for Accountants’ (IESBA) roundtable on Non-Compliance with Laws and Regulations (NOCLAR). This was one of a series of three global roundtables to provide the IESBA with feedback on the accountants’ responsibilities regarding the disclosure…

Written on August 13, 2014 at 6:01 pm, by

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NASBA Comments on Exposure Draft: Responding to a Suspected Illegal Act 1/18/13

Written on January 18, 2013 at 4:04 pm, by

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IESBA Suggests Breaching Confidentiality

State Board Report September 2012 The International Ethics Standards Board for Accountants has issued a proposal which would require a professional accountant to determine whether certain suspected illegal acts are of such consequence that disclosure to an appropriate authority would be in the public interest. The August 2012 Exposure Draft on “Responding to a Suspected…

Written on September 18, 2012 at 9:09 am, by

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PIOB Ups Oversight of Ethics Standards

State Board Report June 2012 The Seventh Public Report of the Public Interest Oversight Board, which oversees international audit, ethics and education standards, has been posted online, reflecting a new oversight methodology based on the risk sensitivity of the groups it is monitoring. A more intense level of oversight is being given to the International…

Written on June 22, 2012 at 2:12 pm, by

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IESBA Proposes Ethics Code Changes

State Board Report January 2012 Additional guidance concerning conflicts of interest is being proposed for the “Code of Ethics for Professional Accountants,” by the International Standards Board for Accountants (IESBA), with comments due March 31, 2012. While it is proposing broadly similar guidance for professionals in both public practice (Section 220) and business (Section 310),…

Written on January 31, 2012 at 7:00 pm, by

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Dakkduk Says IESBA May Drop ‘Inadvertent’

State Board Report November 2011 The International Federation of Accountants has released proposed changes to its “Code of Ethics for Professional Accountants” that would eliminate current paragraphs addressing inadvertent violations of a requirement in the Code. Speaking at NASBA’s Annual Meeting, IESBA Chair Kenneth Dakkduk, said, “Given the fact that violations do occur, we must…

Written on November 30, 2011 at 2:37 pm, by

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Letter of Comment from NASBA to IESBA 10/6/08

October 6, 2008 NASBA comments to the International Ethics Standards Board for Accountants (IESBA) on the “Exposure Draft July 2008 – Code of Ethics for Professional Accountants.” NASBA specifies certain elements of the draft that are in need of change in order to clear up certain points that may be confusing to the reader. Please…

Written on October 1, 2008 at 8:41 pm, by

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IESB Response to Exposure Draft Independence Audit and Review Engagements 8/26/08

August 26, 2008 NASBA responds to  an Exposure Draft – Section 290 of the Code of Ethics: Independence-Audit and Review Engagements (May 2008). NASBA goes on to say that the proposal as written is not appropriate and states multiple changes that are necessary. For example NASBA believes that it is not in the public interest…

Written on August 26, 2008 at 9:31 pm, by

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IESBA Letter of Comment 4/12/07

April 12, 2007 This document contains a letter of comment from NASBA to the International Ethics Standards Board for Accountants of the International Federation of Accountants in response to Exposure Draft Section 290 of the Code of Ethics Independence-Audit and Review Engagements. All U.S. Certified Public Accountants (“CPAs”) are licensed and regulated by State Boards…

Written on April 12, 2007 at 6:12 pm, by

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