Exploring the IESBA Code Installment 2 - The Conceptual Framework, Step 1, Identifying Threats

This is the second installment of a 12-month publication series titled Exploring the IESBA Code.

This second installment highlights key aspects of the Code’s Conceptual Framework which is an approach that all professional accountants are required to apply to comply with the five principles. The installment focuses on identifying threats and will be supplemented by two subsequent installments that will deal with evaluating and addressing threats.

 For more information about the Code, click here.