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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