Exigencies and Challenges Regarding the New Code of Ethics for Professional Accountants, Issued by IFAC
Author:
Prof. Maria MANOLESCU, Ph. D., Prof. Ion MIHĂILESCU, Ph. D.
JEL:
DOI:
Keywords:
professional accountant, the Code of Ethics for Professional Accountants, the conceptual global framework regarding the international requirements the accountancy profession, fundamental principles of ethics, public interest entities, non-assurance services
Abstract:
The present article highlights the main modifications regarding the Code of Ethics for the Professional Accountants, issued by IFACs International Ethics Standards Board for Accountants (IESBA), reviewed in 2009, in order to be known and accordingly applied by CAFR and its members. \r\nThe auditors expressed their point of view that actual measures must be undertaken by CAFR and CSPAAS, as well as debates regarding the revisions comprised by the Code of Ethics, debates that should be published in the journal, as well as with other occasions, so that these might be understood and applied in consequence. \r\n\r\n