Revised and Restructured Code Rollout Kim Gibson, Working Group Chair IESBA Meeting, New York USA September 17-20, 2018

Objective To provide an update on rollout activities for the revised and restructured Code since June To encourage outreach participation among IESBA members and TAs To obtain prelim board input on matters that the WG plans to consider in their next WG meeting, including topics for Q&As/ FAQs 

Adoption and Implementation Support One stop-shop for resources & tools Visit: www.ethicsboard.org/restructured-code 2018 Edition IESBA Handbook Videos Press Release Flyer PowerPoint slides Bases for Conclusions and more More to Come Articles Staff Q&As FAQs

How Can You Help? Resources and tools summarize key message about the changes in the Code IESBA and TAs are well positioned to leverage them to identify and participate in outreach Present at local, regional and global events Participate in video/ in-person/ phone interviews, panels sessions and webinars Use social media (Twitter and personal LinkedIn) Contribute to, author or review articles, blogs etc.

Recent Outreach Activities Tokyo, Hong Kong and Malaysia Jakarta South Africa World Bank Webinar AAA Symposium Kyrgyz Republic Delegation (NY) NASBA Webcast

Upcoming Outreaches CPA Journal Video Interview ACCA Technical Symposium (Singapore) IFAC PAIB Committee Meeting Vietnam Outreach World Congress of Accountants Australia and New Zealand Outreach

Recent Published Article IFAC Gateway Article (September) The International Code of Ethics for Professional Accountants: Key Areas of Focus for SMEs and SMPs

Topics to be Considered by WG on Wednesday Identify new opportunities and ways to promote Code Explore how to facilitate ‘train the trainer” program Consider staff publication topics, such as: What is the conceptual framework and why is it important? Does the conceptual framework apply to firms? What is the reasonable and informed third party? Why is it important and where is it used? How should a PA determine that a safeguard is appropriate and effective to reduce threat to acceptable level

Matters for IESBA Consideration IESBA views will help focus WG discussions about: Topics that might be addressed in a Staff Publication, including which topics should be prioritized Whether there is a need for other types of resources and tools to help firms, NSS and others adopt or implement the Code How best to engage with stakeholders who are not professional accountants

The Ethics Board www.ethicsboard.org