Ifac code of ethics 2018 pdf Richmond

Code of Ethics asanet.org The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. CHANGES 4 CHanges of substanCe from 2015 edition Code of ethics for Professional accountants This handbook replaces the 2015 edition of the

FIFA CODE OF ETHICS

FIFA Code of Ethics. In this Code of Ethics for the Institute of Certified Public Accountants in Ireland (ICPA) the following expressions have the following meanings assigned to them: Acceptable level A level at which a reasonable and informed third party conclude, weighing all the specific facts and circumstances available to the Advertising, This Code of Ethics for Professional Accountants is based on the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants, published by the International Federation of Accountants (IFAC) in July 2016 and is used with permission of IFAC..

The changing face of ethics – Developing a Code of Ethics for Professional Accountants from 1977 to 2006 Amanda Sonnerfeldt and Anne Loft Lund University, Sweden Abstract This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and ethical standards regulating their relationship with clients, employers, employees, fellow members of the group and the public generally.” IFAC in its Code of Ethics for Professional Accountants has also stated as under:- The Public Interest A distinguishing mark of a profession is acceptance of its responsibility to the public. The

13/04/2018 · The International Ethics Standards Board for Accountants (IESBA) has released a rewritten Code of Ethics for professional accountants that is easier to navigate, use and enforce. While the fundamental principles of ethics have not changed, major revisions have been made to … This Code of Ethics for Professional Accountants establishes ethical requirements for professional accountants. A member body of IFAC or firm may not apply less stringent standards than those stated in this Code. However, if a member body or firm is prohibited from complying with certain parts of this Code …

The latest version of the Code of Ethics for Professional Accountants took effect in July 2017; its webpage (http://bit.ly/2osaXgR) provides free access to electronic and PDF versions, as well as the option to purchase print copies as well as translated and older editions. The current version is organized with more detail on applications to professional accountants in public practice, including independence … Update: The IESBA has extended their deadline to March 1, 2018 to give stakeholders an extra month to respond to their Fees Questionnaire. The IESBA is exploring a number of matters related to fees charged by firms with a view to determining whether there is a need for further enhancements to the Code of Ethics for Professional Accountants or

This Code of Ethics for Professional Accountants establishes ethical requirements for professional accountants. A member body of IFAC or firm may not apply less stringent standards than those stated in this Code. However, if a member body or firm is prohibited from complying with certain parts of this Code … De très nombreux exemples de phrases traduites contenant "ifac Code of Ethics" – Dictionnaire français-anglais et moteur de recherche de traductions françaises. ifac Code of Ethics - …

CODE OF ETHICS Principles Internal auditors are expected to apply and uphold the following principles: 1. Integrity The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. 2. Objectivity Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. 3 SCOPE . CHANGES OF SUBSTANCE FROM 2014 EDITION Code of Ethics for Professional Accountants This handbook replaces the 201 edition of …

ethical standards regulating their relationship with clients, employers, employees, fellow members of the group and the public generally.” IFAC in its Code of Ethics for Professional Accountants has also stated as under:- The Public Interest A distinguishing mark of a profession is acceptance of its responsibility to the public. The International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, New York 10017 USA This publication was prepared by the International Federation of Accountants (IFAC). Its mission is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international

The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. CHANGES 4 CHanges of substanCe from 2015 edition Code of ethics for Professional accountants This handbook replaces the 2015 edition of the Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code primarily in respect of conflicts of interest and breaches November 2013 1 July 2014 with early adoption permitted Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code for NOCLAR and NAS

ethical and legal obligations to their organizations, clients or profession. effectively disclose all potential and actual conflicts of interest; such disclosure does not preclude or imply ethical impropriety. not exploit any relationship with a donor, prospect, volunteer, client or employee for the benefit of the members or the members’ organizations. comply with all applicable local, state The latest version of the Code of Ethics for Professional Accountants took effect in July 2017; its webpage (http://bit.ly/2osaXgR) provides free access to electronic and PDF versions, as well as the option to purchase print copies as well as translated and older editions. The current version is organized with more detail on applications to professional accountants in public practice, including independence …

HANDBOOK OF THE CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2018 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL Satdobato,Lalitpur . PREFACE The Preface of the Handbook of The Code of Ethics for Professional Accountants 2016 edition issued by the International Ethics Standards Board for Accountants (IESBA) states that a member body of IFAC or firm shall not apply … The staff of the IESBA has released an updated Q&A publication to support the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client.

International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, New York 10017 USA This publication was prepared by the International Federation of Accountants (IFAC). Its mission is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international HANDBOOK OF THE CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2018 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL Satdobato,Lalitpur . PREFACE The Preface of the Handbook of The Code of Ethics for Professional Accountants 2016 edition issued by the International Ethics Standards Board for Accountants (IESBA) states that a member body of IFAC or firm shall not apply …

ETHICS International Olympic Committee

FIFA Code of Ethics. raiding” disputes under the Code’s jurisdiction, unless such disputes involve allegations of deceptive, unethical or unlawful recruiting practices or behaviors aimed at potential salespeople. In those cases, the section applies. As used in this section, “unethical” means violative of the U.S. DSA Code of Ethics. The DSA Code Administrator, Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code primarily in respect of conflicts of interest and breaches November 2013 1 July 2014 with early adoption permitted Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code for NOCLAR and NAS.

IESBA Staff Q&A Long Association of Personnel with an

ifac Code of Ethics Traduction franГ§aise – Linguee. The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. CHANGES 4 CHanges of substanCe from 2015 edition Code of ethics for Professional accountants This handbook replaces the 2015 edition of the The changing face of ethics – Developing a Code of Ethics for Professional Accountants from 1977 to 2006 Amanda Sonnerfeldt and Anne Loft Lund University, Sweden Abstract This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and.

The latest version of the Code of Ethics for Professional Accountants took effect in July 2017; its webpage (http://bit.ly/2osaXgR) provides free access to electronic and PDF versions, as well as the option to purchase print copies as well as translated and older editions. The current version is organized with more detail on applications to professional accountants in public practice, including independence … The 2018 IESBA Handbook contains the entire International Code of Ethics for Professional Accountants, including International Independence Standards. For information on recent developments and to obtain final pronouncements issued subsequent to July 2016, visit the IESBA’s website .

A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. The code establishes ethical requirements for professional accountants. ICPAK code of ethics for professional accountants is based on the IESBA Code of Ethics for Professional Accountants. De très nombreux exemples de phrases traduites contenant "ifac Code of Ethics" – Dictionnaire français-anglais et moteur de recherche de traductions françaises. ifac Code of Ethics - …

A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. The code establishes ethical requirements for professional accountants. ICPAK code of ethics for professional accountants is based on the IESBA Code of Ethics for Professional Accountants. The ASA Code of Ethics consists of this Preamble, six General Principles, and a number of specific Ethical Standards. This Code is also accompanied by the Polici es and Procedures of the ASA Committee on Professional Ethics (COPE), which describe the procedures for filing, investigating, and resolving complaints of unethical conduct.

Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code primarily in respect of conflicts of interest and breaches November 2013 1 July 2014 with early adoption permitted Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code for NOCLAR and NAS This 2018 edition of the eCode may be reproduced in part solely for professional and personal reference and research work. For all other uses of the eCode, including reproduction, translation, modification or adaptation, please direct permission requests to permissions@ifac.org.

The Code is the basis for ethics codes developed at the national level by International Federation of Accountants (IFAC) country member bodies. The fundamentals of the Code are unchanged, but several major revisions have been made, including stronger independence provisions and revised guidance for professional accountants in business. In The Preface of the Handbook of The Code of Ethics for Professional Accountants 2014 edition issued by the International Ethics Standards Board for Accountants (IESBA) states that a member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. It further

CODE OF ETHICS Principles Internal auditors are expected to apply and uphold the following principles: 1. Integrity The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. 2. Objectivity Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or ethical standards regulating their relationship with clients, employers, employees, fellow members of the group and the public generally.” IFAC in its Code of Ethics for Professional Accountants has also stated as under:- The Public Interest A distinguishing mark of a profession is acceptance of its responsibility to the public. The

The 2018 IESBA Handbook contains the entire International Code of Ethics for Professional Accountants, including International Independence Standards. For information on recent developments and to obtain final pronouncements issued subsequent to July 2016, visit the IESBA’s website . The 2018 IESBA Handbook contains the entire International Code of Ethics for Professional Accountants, including International Independence Standards. For information on recent developments and to obtain final pronouncements issued subsequent to July 2016, visit the IESBA’s website .

HANDBOOK OF THE CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2018 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL Satdobato,Lalitpur . PREFACE The Preface of the Handbook of The Code of Ethics for Professional Accountants 2016 edition issued by the International Ethics Standards Board for Accountants (IESBA) states that a member body of IFAC or firm shall not apply … A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. The code establishes ethical requirements for professional accountants. ICPAK code of ethics for professional accountants is based on the IESBA Code of Ethics for Professional Accountants.

The amended Chartered Accountants Ireland Code of Ethics also include additional ethical considerations arising from other Institute bye-laws and regulations applying to all members. The amended code also includes a section containing the Code of Ethics for Insolvency Practitioners. The Code of Ethics for Professional Accountants, Exposure Drafts, Consultation Papers, and other IESBA publications are published by, and copyright of, IFAC. The IESBA and IFAC do not accept responsibility for loss caused to any person who acts or refrains from acting

19/07/2009 · Revised Code of Ethics for professional accountants. 13 Apr 2018. IFAC Call for Nominations. 08 Dec 2017. IAASB, IESBA, and IAESB outline need for more professional scepticism. 15 Aug 2017. IFAC Call for Nominations. 03 Nov 2016. IFAC announces 2015 editions of various handbooks. 25 Feb 2016. PIOB publishes description of standard-setting in The Preface of the Handbook of The Code of Ethics for Professional Accountants 2014 edition issued by the International Ethics Standards Board for Accountants (IESBA) states that a member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. It further

The ASA Code of Ethics consists of this Preamble, six General Principles, and a number of specific Ethical Standards. This Code is also accompanied by the Polici es and Procedures of the ASA Committee on Professional Ethics (COPE), which describe the procedures for filing, investigating, and resolving complaints of unethical conduct. The changing face of ethics – Developing a Code of Ethics for Professional Accountants from 1977 to 2006 Amanda Sonnerfeldt and Anne Loft Lund University, Sweden Abstract This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and

including International Independence Standards ifac.org

IPPF Code of Ethics 01.09 na.theiia.org. 13/04/2018 · The International Ethics Standards Board for Accountants (IESBA) has released a rewritten Code of Ethics for professional accountants that is easier to navigate, use and enforce. While the fundamental principles of ethics have not changed, major revisions have been made to …, This Code of Ethics for Professional Accountants establishes ethical requirements for professional accountants. A member body of IFAC or firm may not apply less stringent standards than those stated in this Code. However, if a member body or firm is prohibited from complying with certain parts of this Code ….

Revised IFAC Code of Ethics IAS Plus

IESBA Overview of the Revised and Restructured Code of Ethics. Cases that come under the scope of application of this Code of Ethics as well as the FIFA Disciplinary Code shall be dealt with primarily by the FIFA Disciplinary Committee. In any case, the, Cases that come under the scope of application of this Code of Ethics as well as the FIFA Disciplinary Code shall be dealt with primarily by the FIFA Disciplinary Committee. In any case, the.

Cases that come under the scope of application of this Code of Ethics as well as the FIFA Disciplinary Code shall be dealt with primarily by the FIFA Disciplinary Committee. In any case, the The 2018 IESBA Handbook contains the entire International Code of Ethics for Professional Accountants, including International Independence Standards. For information on recent developments and to obtain final pronouncements issued subsequent to July 2016, visit the IESBA’s website .

The 2018 IESBA Handbook contains the entire International Code of Ethics for Professional Accountants, including International Independence Standards. For information on recent developments and to obtain final pronouncements issued subsequent to July 2016, visit the IESBA’s website . CODE OF ETHICS Principles Internal auditors are expected to apply and uphold the following principles: 1. Integrity The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. 2. Objectivity Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or

This Code of Ethics for Professional Accountants is based on the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants, published by the International Federation of Accountants (IFAC) in July 2016 and is used with permission of IFAC. The latest version of the Code of Ethics for Professional Accountants took effect in July 2017; its webpage (http://bit.ly/2osaXgR) provides free access to electronic and PDF versions, as well as the option to purchase print copies as well as translated and older editions. The current version is organized with more detail on applications to professional accountants in public practice, including independence …

Cases that come under the scope of application of this Code of Ethics as well as the FIFA Disciplinary Code shall be dealt with primarily by the FIFA Disciplinary Committee. In any case, the The Preface of the Handbook of The Code of Ethics for Professional Accountants 2014 edition issued by the International Ethics Standards Board for Accountants (IESBA) states that a member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. It further

The amended Chartered Accountants Ireland Code of Ethics also include additional ethical considerations arising from other Institute bye-laws and regulations applying to all members. The amended code also includes a section containing the Code of Ethics for Insolvency Practitioners. Update: The IESBA has extended their deadline to March 1, 2018 to give stakeholders an extra month to respond to their Fees Questionnaire. The IESBA is exploring a number of matters related to fees charged by firms with a view to determining whether there is a need for further enhancements to the Code of Ethics for Professional Accountants or

Cases that come under the scope of application of this Code of Ethics as well as the FIFA Disciplinary Code shall be dealt with primarily by the FIFA Disciplinary Committee. In any case, the The 2018 IESBA Handbook contains the entire International Code of Ethics for Professional Accountants, including International Independence Standards. For information on recent developments and to obtain final pronouncements issued subsequent to July 2016, visit the IESBA’s website .

April 2018 . International Ethics Standards Board for Accountants ® International Code of Ethics for Professional Accountants (including International Independence Standards) 2 . This document was developed and approved by the International Ethics Standards Board for Accountants® (IESBA®). The IESBA is a global independent standardsetting board. Its objective is to serve the public interest IESBA Overview of the Revised and Restructured Code of Ethics Jun 01, 2018 English The following slide deck presents an overview of the revised and restructured Code of Ethics.

De très nombreux exemples de phrases traduites contenant "ifac Code of Ethics" – Dictionnaire français-anglais et moteur de recherche de traductions françaises. ifac Code of Ethics - … Cases that come under the scope of application of this Code of Ethics as well as the FIFA Disciplinary Code shall be dealt with primarily by the FIFA Disciplinary Committee. In any case, the

19/07/2009 · Revised Code of Ethics for professional accountants. 13 Apr 2018. IFAC Call for Nominations. 08 Dec 2017. IAASB, IESBA, and IAESB outline need for more professional scepticism. 15 Aug 2017. IFAC Call for Nominations. 03 Nov 2016. IFAC announces 2015 editions of various handbooks. 25 Feb 2016. PIOB publishes description of standard-setting in Cases that come under the scope of application of this Code of Ethics as well as the FIFA Disciplinary Code shall be dealt with primarily by the FIFA Disciplinary Committee. In any case, the

The Code is the basis for ethics codes developed at the national level by International Federation of Accountants (IFAC) country member bodies. The fundamentals of the Code are unchanged, but several major revisions have been made, including stronger independence provisions and revised guidance for professional accountants in business. In The amended Chartered Accountants Ireland Code of Ethics also include additional ethical considerations arising from other Institute bye-laws and regulations applying to all members. The amended code also includes a section containing the Code of Ethics for Insolvency Practitioners.

13/04/2018 · The International Ethics Standards Board for Accountants (IESBA) has released a rewritten Code of Ethics for professional accountants that is easier to navigate, use and enforce. While the fundamental principles of ethics have not changed, major revisions have been made to … The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. 3 SCOPE . CHANGES OF SUBSTANCE FROM 2014 EDITION Code of Ethics for Professional Accountants This handbook replaces the 201 edition of …

CPA Code of Ethics

The changing face of ethics – В© The Author(s) 2018. The changing face of ethics – Developing a Code of Ethics for Professional Accountants from 1977 to 2006 Amanda Sonnerfeldt and Anne Loft Lund University, Sweden Abstract This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and, The staff of the IESBA has released an updated Q&A publication to support the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client..

Code of Ethics iia.nl

ETHICS International Olympic Committee. IOC Code of Ethics and other texts 2018 IOC Code of Ethics PREAMBLE The International Olympic Committee and each of its members and its administration, the National Olympic Committees, the International Federations, the cities taking part in any type of candidature procedures of the IOC, the Organising Committees The amended Chartered Accountants Ireland Code of Ethics also include additional ethical considerations arising from other Institute bye-laws and regulations applying to all members. The amended code also includes a section containing the Code of Ethics for Insolvency Practitioners..

The changing face of ethics – Developing a Code of Ethics for Professional Accountants from 1977 to 2006 Amanda Sonnerfeldt and Anne Loft Lund University, Sweden Abstract This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. 3 SCOPE . CHANGES OF SUBSTANCE FROM 2014 EDITION Code of Ethics for Professional Accountants This handbook replaces the 201 edition of …

The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. 3 SCOPE . CHANGES OF SUBSTANCE FROM 2014 EDITION Code of Ethics for Professional Accountants This handbook replaces the 201 edition of … De très nombreux exemples de phrases traduites contenant "ifac Code of Ethics" – Dictionnaire français-anglais et moteur de recherche de traductions françaises. ifac Code of Ethics - …

A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. The code establishes ethical requirements for professional accountants. ICPAK code of ethics for professional accountants is based on the IESBA Code of Ethics for Professional Accountants. A code of ethics cannot guarantee ethical behavior. Moreover, a code of ethics cannot resolve all ethical issues or disputes or capture the richness and complexity involved in striving to make responsible choices within a moral community. Rather, a code of ethics sets forth values, ethical principles, and ethical standards to which professionals aspire and by which their actions can be judged

ethical standards regulating their relationship with clients, employers, employees, fellow members of the group and the public generally.” IFAC in its Code of Ethics for Professional Accountants has also stated as under:- The Public Interest A distinguishing mark of a profession is acceptance of its responsibility to the public. The This 2018 edition of the eCode may be reproduced in part solely for professional and personal reference and research work. For all other uses of the eCode, including reproduction, translation, modification or adaptation, please direct permission requests to permissions@ifac.org.

Code of Ethics INTRODUCTION The purpose of The Institute's Code of Ethics is to promote an ethical culture in the profession of internal auditing. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by ethical and legal obligations to their organizations, clients or profession. effectively disclose all potential and actual conflicts of interest; such disclosure does not preclude or imply ethical impropriety. not exploit any relationship with a donor, prospect, volunteer, client or employee for the benefit of the members or the members’ organizations. comply with all applicable local, state

The International Ethics Standards Board for Accountants This handbook brings together for continuing reference information about the role of IFAC and the official text of the Code of Ethics for Professional Accountants (the Code) issued by the IESBA. CHANGES 4 CHanges of substanCe from 2015 edition Code of ethics for Professional accountants This handbook replaces the 2015 edition of the ethical standards regulating their relationship with clients, employers, employees, fellow members of the group and the public generally.” IFAC in its Code of Ethics for Professional Accountants has also stated as under:- The Public Interest A distinguishing mark of a profession is acceptance of its responsibility to the public. The

Scope of the Code, omissions, custom, doctrine and jurisprudence 1. This Code governs every subject to which the text or the meaning of its provisions refers. 2. If there are any omissions in this Code with respect to procedural rules, and in case of doubts regarding the interpretation of the Code, the Ethics … 13/04/2018 · The International Ethics Standards Board for Accountants (IESBA) has released a rewritten Code of Ethics for professional accountants that is easier to navigate, use and enforce. While the fundamental principles of ethics have not changed, major revisions have been made to …

Scope of the Code, omissions, custom, doctrine and jurisprudence 1. This Code governs every subject to which the text or the meaning of its provisions refers. 2. If there are any omissions in this Code with respect to procedural rules, and in case of doubts regarding the interpretation of the Code, the Ethics … This 2018 edition of the eCode may be reproduced in part solely for professional and personal reference and research work. For all other uses of the eCode, including reproduction, translation, modification or adaptation, please direct permission requests to permissions@ifac.org.

Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code primarily in respect of conflicts of interest and breaches November 2013 1 July 2014 with early adoption permitted Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code for NOCLAR and NAS IOC Code of Ethics and other texts 2018 IOC Code of Ethics PREAMBLE The International Olympic Committee and each of its members and its administration, the National Olympic Committees, the International Federations, the cities taking part in any type of candidature procedures of the IOC, the Organising Committees

April 2018 . International Ethics Standards Board for Accountants ® International Code of Ethics for Professional Accountants (including International Independence Standards) 2 . This document was developed and approved by the International Ethics Standards Board for Accountants® (IESBA®). The IESBA is a global independent standardsetting board. Its objective is to serve the public interest Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code primarily in respect of conflicts of interest and breaches November 2013 1 July 2014 with early adoption permitted Amendments to APES 110 Code of Ethics for Professional Accountants due to revisions to IESBA’s Code for NOCLAR and NAS

A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. The code establishes ethical requirements for professional accountants. ICPAK code of ethics for professional accountants is based on the IESBA Code of Ethics for Professional Accountants. ethical and legal obligations to their organizations, clients or profession. effectively disclose all potential and actual conflicts of interest; such disclosure does not preclude or imply ethical impropriety. not exploit any relationship with a donor, prospect, volunteer, client or employee for the benefit of the members or the members’ organizations. comply with all applicable local, state