Through revising, reorganizing and enhancing the extant standard, the changes were intended to:

To provide input and support to task forces or working groups, or to staff, as needed, on professional skepticism-related matters, including how the auditor exercises professional skepticism and maintains professional skepticism throughout the audit. 

Input can be provided on proposed updates to standards, newly drafted standards or other publications (e.g., project proposals, implementation material, or other non-authoritative guidance) that are being developed by staff, task forces or working groups.  

Objective

The objectives of this project were:

To provide input and support to other task forces or working groups, or to Staff, as needed, in terms of the effect of technology on other projects or activities.  

The IESBA’s eCode initiative is intended to support the adoption and effective implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the revised and restructured Code).

OBJECTIVE

The objective of the IESBA’s Rollout initiative is to promote awareness of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the revised and restructured Code) and support its adoption and effective implementation. Key rollout out activities include:

To coordinate topics of mutual interests between the IAASB and IESBA, including in particular in relation to the development of the independent Boards strategy and work plans.  The IAASB-IESBA Coordination representatives actively monitor the IAASB’s work to determine whether if it has implications for the Code.

The IESBA Coordination Team helps to develop the agenda for the annual IAASB-IESBA Joint Plenary Meeting, and as appropriate recommends conforming or consequential amendments for the Code as a result of the IAASB’s projects.

The objectives of the Emerging Issues and Outreach Committee (EIOC) are to:

(a) To identify developments in the external environment around the world, outside of the Board’s strategic planning process, that may have implications for the Board’s strategy and work plan, require Board action or otherwise merit Board attention; and

b) To advise the Board on ways to enhance the effectiveness of the Board’s outreach efforts, including with respect to the scope and focus of, and general approach to, its outreach activities.