The proposed standard serves to better equip auditors and other professional accountants to address such issues by providing a pathway to disclosure to an appropriate authority in appropriate circumstances without the duty of confidentiality under the Code of Ethics for Professional Accountants™ acting as a barrier. It also places renewed emphasis on the importance of senior-level PAIBs promoting a culture of compliance with laws and regulations within their organizations.
IFAC: IESBA Progresses toward Global Standard on Responding to Non-Compliance with Laws and Regulations; Issues Revised Proposal
11 de mayo de 2015 | Actualidad