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Page 1 | Proprietary and Copyrighted Information
IESBA Update
Ken Siong, IESBA Technical Director
American Accounting Association,
International Accounting Section,
Midyear Meeting
New Orleans, February 19, 2016
Page 2 | Proprietary and Copyrighted Information
Committed to adopt (1)
India
Converging (4)
Canada
Indonesia
Germany
USA (unlisted entities)
Adopted/Based on (12)
Australia South Africa
Brazil Saudi Arabia
China South Korea
Italy Mexico
Japan Turkey
Russia UK
• Adopted or converged, or used as basis for national ethical
requirements in 120+ countries
• G-20 countries:
Global Adoption of IESBA Code
Page 3 | Proprietary and Copyrighted Information
• Importance of evidence-based standard setting recognized
in Strategy and Work Plan
• Role of academic community
• Lead time needed for research
• IESBA commitment to explore closer links with the
academic community
IESBA Strategy and Work Plan 2014-2018
Page 4 | Proprietary and Copyrighted Information
IESBA – Current Priority Projects
• Responding to non-compliance with laws and regulations
– Re-ED issued May 2015; new response framework proposed
– Anticipated finalization Q2 2016
• Improving structure of IESBA Code
– Enhancing usability to facilitate adoption and implementation
– ED Phase 1 issued Dec 2015
• Review of safeguards in the Code
– Clarity, appropriateness and effectiveness of safeguards
– ED Phase 1 issued Dec 2015
• Long association (partner rotation)
– Re-ED issued Feb 2016; anticipated finalization Q3 2016
Page 5 | Proprietary and Copyrighted Information
• Independence and ethics issues re fees paid to auditors
– Level of audit fees for particular audit engagements (downward
pressure)
– Fee dependency (partner and firm levels)
– Ratio of non-audit services fees to audit fees (client and firm levels)
• NOCLAR – post-implementation review
– Auditors and other professional accountants in public practice
– PAIBs
• Mandatory audit firm rotation
• Collective investment vehicles
Research Topics Relevant to IESBA’s Future Work
www.ethicsboard.org
The Ethics Board

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IESBA Update

  • 1. Page 1 | Proprietary and Copyrighted Information IESBA Update Ken Siong, IESBA Technical Director American Accounting Association, International Accounting Section, Midyear Meeting New Orleans, February 19, 2016
  • 2. Page 2 | Proprietary and Copyrighted Information Committed to adopt (1) India Converging (4) Canada Indonesia Germany USA (unlisted entities) Adopted/Based on (12) Australia South Africa Brazil Saudi Arabia China South Korea Italy Mexico Japan Turkey Russia UK • Adopted or converged, or used as basis for national ethical requirements in 120+ countries • G-20 countries: Global Adoption of IESBA Code
  • 3. Page 3 | Proprietary and Copyrighted Information • Importance of evidence-based standard setting recognized in Strategy and Work Plan • Role of academic community • Lead time needed for research • IESBA commitment to explore closer links with the academic community IESBA Strategy and Work Plan 2014-2018
  • 4. Page 4 | Proprietary and Copyrighted Information IESBA – Current Priority Projects • Responding to non-compliance with laws and regulations – Re-ED issued May 2015; new response framework proposed – Anticipated finalization Q2 2016 • Improving structure of IESBA Code – Enhancing usability to facilitate adoption and implementation – ED Phase 1 issued Dec 2015 • Review of safeguards in the Code – Clarity, appropriateness and effectiveness of safeguards – ED Phase 1 issued Dec 2015 • Long association (partner rotation) – Re-ED issued Feb 2016; anticipated finalization Q3 2016
  • 5. Page 5 | Proprietary and Copyrighted Information • Independence and ethics issues re fees paid to auditors – Level of audit fees for particular audit engagements (downward pressure) – Fee dependency (partner and firm levels) – Ratio of non-audit services fees to audit fees (client and firm levels) • NOCLAR – post-implementation review – Auditors and other professional accountants in public practice – PAIBs • Mandatory audit firm rotation • Collective investment vehicles Research Topics Relevant to IESBA’s Future Work