By the end of this webinar the attendee will:
Have a better understanding of role and mindset expected of professional accountants;
Understand what the key changes to the Code of Conduct is for the role and mindset revisions;
Understand how the Code’s building blocks fit together for a PAIB and a PAPP;
Understand how to use the Code’s conceptual framework, together with the principles, to provide a strong foundation for ethical decision-making; and
Be able to use and navigate the Code so as to quickly identify and access the ethics and independence standards and guidance relevant to the user.
The webinar will cover the following topics:
Overview & introduction.
Role and mindset expected of professional accountants.
Why the role and mindset revisions were made.
Outcomes the revisions seek to achieve.
Key changes to the Code of Conduct.
IESBA documents issued.
Final pronouncement.
Basis for Conclusions.
The Code’s building blocks.
How to use the Code’s conceptual framework.