These resources aim to inform audit committees as they engage with their auditors on the new CAM requirements and to provide information to investors regarding changes to the auditor’s report.
The International Ethics Standards Board for Accountants (IESBA) has launched a web-based tool that delivers the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) on a digital platform. In addition to “app-like” features and functionalities, this new platform better demonstrates the Code’s “building blocks” architecture and scalability.
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ACA student
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Audit and Assurance Faculty
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