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Structure of the Code Don Thomson, Task Force Chair IESBA Meeting

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Presentation on theme: "Structure of the Code Don Thomson, Task Force Chair IESBA Meeting"— Presentation transcript:

1 Structure of the Code Don Thomson, Task Force Chair IESBA Meeting
London January 12 – 14, 2015

2 Background Research & recommendations – improve usability
Structure of the Code Background Research & recommendations – improve usability Distinguishing requirements from guidance Clarifying language & identifying responsibility Reorganization & electronic features Widespread support; timely action encouraged Consultation Paper – responses due February 4

3 Restructured Code characteristics
Structure of the Code Restructured Code characteristics Changes being considered include Segments that are more self-contained Explanations of the purpose of each segment Clarified requirements & application guidance Higher profile for the conceptual framework Improved navigability

4 Rebranding the Code Currently "Code of Ethics" … "Ethics Standards"
Structure of the Code Rebranding the Code Currently "Code of Ethics" … "Ethics Standards" Consider "International" in title – clarity & brand Some suggested "Code" & "Standards" in title Independence has features of a code & standards Other segments more characteristic of a code Independence component title to be consistent with principles-based conceptual framework

5 Definitions Alignment proposed as part of this project
Structure of the Code Definitions Alignment proposed as part of this project Assurance engagement (partial) Engagement quality control review (partial) Financial statements & special-purpose F/S Alignment not proposed as part of this project Firm, independence, review engagement

6 Other matters Renumbering & reordering
Structure of the Code Other matters Renumbering & reordering Working on refinements that reduce repetition Drafting conventions (agenda item 3-B) - shared Editor – selection & engagement in near future Electronic Code – preliminary version issued Improving navigability – organization, searching

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