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Technical news in brief February 2020

ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics. Please note Only Audit and Assurance Faculty members and Faculties Online subscribers have access to these technical updates.

Ethics | 28 February 2020: Exploring the IESBA Code is a twelve-month series providing an in-depth look at the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

The first instalment of the Series looked at the Code’s five Fundamental Principles. The second instalment highlighted the Code’s Conceptual Framework with a focus on identifying threats, while this third instalment focuses on how to evaluate those identified threats.