International Code of Ethics for Professional Accountants (including International Independence Standards)
GPTKB entity
Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
code of conduct
|
| gptkbp:abbreviation |
IESBA Code
|
| gptkbp:adoptedBy |
many national accounting bodies
|
| gptkbp:appliesTo |
audit firms
professional accountants in business professional accountants in public practice |
| gptkbp:basisFor |
national codes of ethics for accountants
|
| gptkbp:contains |
International Independence Standards
|
| gptkbp:firstPublished |
2005
|
| gptkbp:governs |
professional accountants
|
| https://www.w3.org/2000/01/rdf-schema#label |
International Code of Ethics for Professional Accountants (including International Independence Standards)
|
| gptkbp:language |
English
|
| gptkbp:latestReleaseVersion |
2022
|
| gptkbp:principle |
integrity
confidentiality objectivity professional competence and due care professional behavior |
| gptkbp:publishedBy |
gptkb:International_Ethics_Standards_Board_for_Accountants
|
| gptkbp:purpose |
establish ethical requirements for professional accountants
|
| gptkbp:relatedTo |
gptkb:International_Federation_of_Accountants
|
| gptkbp:updated |
gptkb:IESBA
|
| gptkbp:website |
https://www.ethicsboard.org/international-code-ethics-professional-accountants-iesba-code
|
| gptkbp:bfsParent |
gptkb:International_Ethics_Standards_Board_for_Accountants
|
| gptkbp:bfsLayer |
7
|