News and Publications

Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

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This Q&A publication is designed to highlight, illustrate, or explain aspects of the PIE revisions in the Code and is intended to complement the Basis for Conclusions for the final pronouncement. It will assist national standards setters, professional accountancy organizations, and firms in adopting and/or implementing the PIE revisions. The Q&As will also assist regulators…
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Briefing Note for Global Sustainability Roundtables

Briefing Note for Global Sustainability Roundtables

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the IESBA will hold four global roundtables to obtain input that will help shape the development of new ethics and independence standards for sustainability reporting and assurance.  The objective of the IESBA’s global sustainability roundtables is to obtain stakeholders’ input to key ethics and independence issues relating to sustainability reporting and assurance as well as the…
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IFAC Response to the IFRS for SMEs Exposure Draft

IFAC Response to the IFRS for SMEs Exposure Draft

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IFAC welcomes this comprehensive review of IFRS for small- and medium-sized enterprises (SMEs). In principle, we support alignment of IFRS for SMEs with full IFRS Standards. As a basic standard-setting principle we believe the concepts that underpin IFRS and IFRS for SMEs should be the same, notwithstanding that their application may need to be modified…
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Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

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These revisions to the Code Relating to the Definition of Engagement Team and Group Audits address holistically the various independence considerations in an audit of group financial statements. The revisions also deal with the independence and other implications of the changes made to the definition of an engagement team in the Code to align with changes…
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The Role Accounting Technicians Can Play in the Global Accountancy Ecosystem

The Role Accounting Technicians Can Play in the Global Accountancy Ecosystem

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Accounting Technicians are part of the global accountancy profession, working across all sectors in financial management roles that are essential to a strong and sustainable accountancy profession, private and public sector organizations, and financial markets and economies. When Accounting Technicians, or ATs, are empowered with appropriate technical knowledge and practical skills—and valued by employers—they support…
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