Updates & Amendments
Code of Ethics Amendment
Amendments to Professional and Ethical Standard 1: Revisions to the Fee-Related Provisions of the Code. The revisions address the inherent self-interest threat to independence when fees are negotiated with, and paid by, the audit client. The amendment is effective from December 2022.
Current consultations
- Annual Improvements and Conforming Amendments to the Domestic Assurance Standard: Closes 15 March 2022
- Technology-related Revisions to the Code of Ethics: Closes 9 May
- Revisions to the Code relating to the definition of Engagement team and Group Audits: Closes 16 May
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