The International Ethics Standards Board for Accountants has published a change to the definition of "those charged with governance" for the purposes of its Code of Ethics for Professional Ethics: see here (pdf). The change is intended to align more closely the definition with that in International Standard on Auditing (ISA) 260, Communication with those charged with governance.
Tuesday 24 September 2013
IESBA announces change to its definition of 'those charged with governance'
The International Ethics Standards Board for Accountants has published a change to the definition of "those charged with governance" for the purposes of its Code of Ethics for Professional Ethics: see here (pdf). The change is intended to align more closely the definition with that in International Standard on Auditing (ISA) 260, Communication with those charged with governance.
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