Proposed Quality Management-related Conforming Amendments to the Code
The Proposed Quality Management-related Conforming Amendments exposure draft looks to align the International Code of Ethics for Professional Accountants with the IAASB’s suite of quality management standards, especially ISQM 1 and ISQM 2, through conforming amendments so that the Code is consistent and interoperable with these IAASB standards. The review has encompassed the recent revisions to…
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