International Ethics Standards Board for Accountants (IESBA, the Ethics Board) Chair Jörgen Holmquist in conversation with Accounting Professional & Ethical Standards Board (APESB) Technical Director Channa Wijesinghe following the September 2013 Ethics Board meeting in Sydney, Australia.

Used with permission from APESB.

Discussion topics include:

Opening remarks (0:00 - 0:40)

The IESBA Code's global coverage (0:40 - 5:30)

Suspected illegal acts (5:30 - 10:25)

Long association of senior personnel and rotation of key audit partners (10:25 - 15:30)

Structure of the IESBA Code (15:30 - 21:10)

Role of National Standard Setters (21:10 - 23:25)

Closing remarks (23:25 - 24:50)