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Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits

The proposed revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) establish provisions that comprehensively address independence considerations for firms and individuals involved in an engagement to perform an audit of group financial statements.

Published:
Feb 28, 2022
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Self-Assessment Against Main Requirements of SMO 1 – Quality Assurance Review Systems

All IFAC member organizations are required to establish, operate, or otherwise demonstrate plans to meet IFAC Statement of Membership Obligation 1 (SMO 1) on Quality Assurance (QA).
This self-assessment checklist will help professional accountancy organizations:

Mar 1, 2022

IFAC

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