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Exploring the International Ethics Standards Board for Accountants (IESBA) Code - The Building Blocks Instalment
- 25 March 2021
- CIPC
- South African Accounting Academy
The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) was revised in October 2020, and sets out the fundamental principles of ethics for professional accountants (PAs), reflecting the profession’s public interest responsibility. Together with the Code’s conceptual framework, the principles provide a strong foundation for ethical decision-making.
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