CHANGES OF SUBSTANCE FROM 2018 EDITION

The 2020 handbook of the International Code of Ethics for Professional Accountants replaces the 2018 edition and includes the following changes:

IFAC has submitted its response to the IAASB Discussion Paper Fraud and Going Concern in an Audit of Financial Statements. IFAC supports the IAASB’s focus on addressing the issues and challenges related to fraud and going concern in audits of financial statements.

Target Audience: Preparers, Users, Advisors, and Auditors of Corporate Reports

Presenters:

• Stathis Gould: Director, Advocacy, International Federation of Accountants
• Chris Arnold: Head of SME/SMPs and Research, International Federation of Accountants
• Michael Bray: Director, In-Country Engagement, Interational Integrated Reporting Council
• Nigel Edwards:  Executive Director, Trinidad and Tobago Unit Trust Corporation