Page 1 | Proprietary and Copyrighted Information Review of Part C Jim Gaa, Chair of Part C Task Force IESBA Board Meeting October 13-15, 2014. New York.

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Page 1 | Proprietary and Copyrighted Information Review of Part C Jim Gaa, Chair of Part C Task Force IESBA Board Meeting October 13-15, New York

Page 2 | Proprietary and Copyrighted Information Section 300 Main changes –“shall” changed to “is encouraged” and “damage” to “harm” –“management or those charged with governance”. –“may” changed to “shall”

Page 3 | Proprietary and Copyrighted Information Section 320 Main changes change “core operating” to “materially different” and delete “and unusual items” and “a manner that is” Change “discussion” to “steps” and “responsibilities” to “requirements” – replace “the professional accountant’s continuing relationship with the employing organization” with “resigning from the employing organization”

Page 4 | Proprietary and Copyrighted Information Section 340 Main changes amended heading – use of “colleague” – first sentence move to with paragraph 340.5(4). Second sentence (example) deleted.

Page 5 | Proprietary and Copyrighted Information Section 370 Main changes – add “superiors” to conform to replace “the professional accountant’s continuing relationship with the employing organization” with “resigning from the employing organization” – delete “compensation or incentive linked to financial reporting and decision making”

The Ethics Board

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