International Code of Ethics for Professional Accountants
GPTKB entity
Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
code of conduct
professional standard |
| gptkbp:abbreviation |
IESBA Code
|
| gptkbp:appliesTo |
professional accountants
|
| gptkbp:covers |
integrity
confidentiality objectivity professional competence and due care professional behavior |
| gptkbp:firstIssueDate |
2005
|
| https://www.w3.org/2000/01/rdf-schema#label |
International Code of Ethics for Professional Accountants
|
| gptkbp:includes |
conceptual framework for ethical decision-making
fundamental principles of ethics requirements for independence |
| gptkbp:issuedBy |
gptkb:International_Ethics_Standards_Board_for_Accountants
|
| gptkbp:language |
English
|
| gptkbp:latestReleaseVersion |
2022
|
| gptkbp:purpose |
establish ethical requirements for professional accountants
|
| gptkbp:translatedInto |
multiple languages
|
| gptkbp:usedBy |
audit firms
accounting professionals worldwide member bodies of IFAC |
| gptkbp:website |
https://www.ethicsboard.org/international-code-ethics-professional-accountants
|
| gptkbp:bfsParent |
gptkb:International_Ethics_Standards_Board_for_Accountants
|
| gptkbp:bfsLayer |
7
|