Webinars On-Demand

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Exploring the IESBA Code Instalments 1 & 2

This webinar on demand is part of a series of webinars. Click here to read more

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Learning objectives

By the end of this event the attendee will:

• Understand the need for the accountant to be ethical;
• Be aware of the International Code of Ethics for Professional Accountants;
• Be aware of International Independence Standards;
• Understand the five fundamental principles; and
• Understand how to identify threats.

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Content

The webinar will cover the following topics:

• Introduction.
• The accountant and ethics.
• IFAC and IESBA's publication series.
• The International Code of Ethics for Professional Accountants.
• International Independence Standards.
• The five fundamental principles explained:
  • Integrity.
  • Objectivity.
  • Professional competence and due care.
  • Confidentiality.
  • Professional behaviour.
• The Conceptual Framework - Identifying threats.