January 06, 2009
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International Ethics Standards Board for Accountants |
Projects and Project Histories
The IESBA's Work Plans indicates the timetable to completion for each of its projects in progress.
Projects in Progress
Click on the following topics to view information on the project's history, scope, current status, and project task force members.
Independence I
In December 2004, the IESBA started a project to revisit the independence requirements for professional accountants in public practice that perform assurance engagements.
In December 2004, the IESBA started a project to revisit the independence requirements for professional accountants in public practice that perform assurance engagements.
Independence II
In July 2007, the IESBA issued an exposure draft addressing three remaining independence issues.
In July 2007, the IESBA issued an exposure draft addressing three remaining independence issues.
Ethical Guidance for Professional Accountants in Government
The IESBA started a project in April 2005 to develop additional guidance for professional accountants in government.
The IESBA started a project in April 2005 to develop additional guidance for professional accountants in government.
Implications of IAASB Clarity Project
The IESBA has commenced a project to consider the implications on the Code of the clarity project of the International Auditing and Assurance Standards Board.
The IESBA has commenced a project to consider the implications on the Code of the clarity project of the International Auditing and Assurance Standards Board.
Recently Completed Projects
Click on the following topics to view information on the project's history, issues covered and the effective date of the pronouncement issued.
Network Firm - Completed
In July 2006, the IESBA revised the Code of Ethics for Professional Accountants by updating the definition of a network firm.
In July 2006, the IESBA revised the Code of Ethics for Professional Accountants by updating the definition of a network firm.
Revised Code of Ethics - Completed
In June 2005, the IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional Accountants.
In June 2005, the IESBA (formerly the Ethics Committee) issued a revised Code of Ethics for Professional Accountants.