Code of Ethics

About this Course

The Audio Book on Code of Ethics is based on the 2018 edition of Code of Ethics issued by International Ethics Standards Board for Accountants (IESBA).IESBA is the ethics standards setting Committee of IFAC. The 2018 edition of Code has almost completely been rewritten by IESBA. The existing Independence sections (290 and 291) have been characterized as Independence Standards (Parts 4A and 4B) in the new Code. There is new pattern of structuring of each Section.

The PPT is based on revised Code of Ethics Volume-I & II. Volume-I is based on the 2018 edition of Code of Ethics issued by International Ethics Standards Board for Accountants (IESBA). IESBA is the ethics standards setting Committee of IFAC. Volume – II is based on domestic provisions governing the Chartered Accountants. Volume II brings many changes in the Code without change in the basic philosophy governing the profession and seeks to balance the aspirations of stakeholders. We have tried to incorporate all domestic provisions relating to Code of Ethics, along with all Council/Committee decisions of last ten years viz. Tender Guidelines, Corporate Form of Practice Guidelines, Logo Guidelines, UDIN Guidelines, Networking Guidelines, Revised Advertisement Guidelines etc.

This Video on Code of Ethics is based on domestic provisions governing the Chartered Accountants. It brings many changes in the Code without change in the basic philosophy governing the profession and seeks to balance the aspirations of stakeholders.

The learner will achieve upto 3 Structured CPE credits hours (Year 2021) for a minimum time spent of four hours.

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