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International Ethics Standards
Board for Accountants


Don Thomson, CA, IESBA Member

IFAC SMP Forum
Singapore
March 2012




                       Page 1 | Confidential and Proprietary Information
Global Ethics Standards


• Set out in IESBA Code of Ethics

• High quality ethical standards for use by professional
  accountants around the world

• Public interest permeates
   – Selection of Board members
   – Transparency of debate
   – Monitoring the Board




                                             Page 2 | Confidential and Proprietary Information
SME and SMP needs


• Important component of IESBA strategy
• Input sought and welcomed

• Working Group formed to advise the Board
   – Application of Code by professional accountants in SMEs and SMPs
   – Individuals at last year's SMP Forum amongst those providing input
• Report provided to the Board
   – Knowledge and understanding of the Code
   – Safeguards
   – Membership and processes




                                                        Page 3 | Confidential and Proprietary Information
IESBA attention to SMEs and SMPs


• Knowledge and understanding of the Code
   – Preparing a synopsis of the Code
   – Preparing guidance on the provision of accounting services to audit clients
• Safeguards
   – Guidance will address the importance of management basing significant
     judgments and decisions on an objective and transparent analysis and
     presentation of the issues
• Membership and processes
   – New member from an SMP; others with SME and/or SMP experience
   – Reaching out to the SMP Committee and others
   – Considering SME and SMP issues
       • When planning new initiatives and when developing standards and guidance



                                                            Page 4 | Confidential and Proprietary Information
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Don Thomson - International Ethics Standards Board for Accountants

  • 1. International Ethics Standards Board for Accountants Don Thomson, CA, IESBA Member IFAC SMP Forum Singapore March 2012 Page 1 | Confidential and Proprietary Information
  • 2. Global Ethics Standards • Set out in IESBA Code of Ethics • High quality ethical standards for use by professional accountants around the world • Public interest permeates – Selection of Board members – Transparency of debate – Monitoring the Board Page 2 | Confidential and Proprietary Information
  • 3. SME and SMP needs • Important component of IESBA strategy • Input sought and welcomed • Working Group formed to advise the Board – Application of Code by professional accountants in SMEs and SMPs – Individuals at last year's SMP Forum amongst those providing input • Report provided to the Board – Knowledge and understanding of the Code – Safeguards – Membership and processes Page 3 | Confidential and Proprietary Information
  • 4. IESBA attention to SMEs and SMPs • Knowledge and understanding of the Code – Preparing a synopsis of the Code – Preparing guidance on the provision of accounting services to audit clients • Safeguards – Guidance will address the importance of management basing significant judgments and decisions on an objective and transparent analysis and presentation of the issues • Membership and processes – New member from an SMP; others with SME and/or SMP experience – Reaching out to the SMP Committee and others – Considering SME and SMP issues • When planning new initiatives and when developing standards and guidance Page 4 | Confidential and Proprietary Information