Author: nemanja

Technical update 07.2015

A monthly roundup of the latest developments in financial reporting, audit, taxation and legislation from the IASB, IFAC, the European Union, the OECD and elsewhere

Ethical standards The International Ethics Standards Board for Accountants (IESBA) has issued a proposed standard, Responding to Non-Compliance with Laws and Regulations. Its aim is to guide auditors, other professional accountants in public practice, and professional accountants in business in how to best act in the public interest when they come across an act, or suspected act, of non-compliance with laws and regulations. Following the consultation, which closes on 4 September, IESBA intends to finalise its proposals by the first half of 2016. The request for specific and general comments are in paragraphs 143 and 144 of the document. You can find more at bit .ly/ IESBA-non-comply. Glenn Collins, head of technical advisory, ACCA UK

Technical update 07.2015

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