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CODE OF PROFESSIONAL CONDUCT FOR REGISTERED AUDITORS: DRAFT AMENDMENTS FOR PUBLIC COMMENT
- 09 December 2022
- Auditors & Accountants
- SA Legal Academy
The Independent Regulatory Board for Auditors (IRBA) has gazetted a notice calling for input by 3 April 2023 on proposals for revising the terms ‘listed entity’ and ‘public interest entity’ in its code of professional conduct. The proposals are informed by changes in a code developed by the International Ethics Standards Board for Accountants. The IRBA's intention is to 'ensure that certain entities will always be treated as public interest entities, to avoid the risk of ... inconsistent treatment by firms'. This is noting the need for clarity on the relationship between the 'public interest score' in the Companies Act and the prevailing definition of ‘public interest entity' in the IRBA code.
Published by SA Legal Academy Policy Watch
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