Presentation is loading. Please wait.

Presentation is loading. Please wait.

International Ethics Standards Board for Accountants

Published byThomasine Johns Modified over 5 years ago

Similar presentations

Presentation on theme: "International Ethics Standards Board for Accountants"— Presentation transcript:

1 International Ethics Standards Board for Accountants
Conflicts of Interest Michael Niehues, Chair Paris June 2010

2 Conflicts of Interest Project Status
IESBA approved Project Proposal October 2009 Task Force met in March 2010 and May 2010

3 Preliminary Discussions
Project Proposal Sections 220 and 310 of the Code One definition versus two descriptions of a Conflict of Interest Public practice versus business

4 Elements of a Conflict of Interest
Professional service performed Former client consideration Other business relationships Relationships with one or more parties with conflicting interests Reasonable third party test Linkage to fundamental principles

5 Proposed Definition A conflict of interest arises if, when performing a professional service for a party the professional accountant has an interest or relationship other than with that party that threatens the accountant’s ability to perform the service free of bias and undue restriction or influence.

6 Categories of a Conflict of Interest
Preliminary categories: Professional Conflicts Commercial Conflicts Other Conflicts 6

7 Nature of Services Provided
Professional accountants in public practice Professional accountants in business 7

8 Finalize definition of a Conflict of Interest
Next Steps Finalize definition of a Conflict of Interest Evaluating a Conflict of Interest Addressing a Conflict of Interest Managing a Conflict of Interest 8

9 Any questions or comments?

Download ppt "International Ethics Standards Board for Accountants"

Similar presentations

Page 1 Review of Part C of the Code Jim Gaa, Task Force Chair IESBA Meeting June 10-12, 2013 New York, USA.

Page 1 Review of Part C of the Code Jim Gaa, Task Force Chair IESBA Meeting June 10-12, 2013 New York, USA.
Page 1 | Proprietary and Copyrighted Information Part C Review Jim Gaa, Chair, Part C Task Force IESBA Meeting New York October 13, 2014.

Page 1 | Proprietary and Copyrighted Information Part C Review Jim Gaa, Chair, Part C Task Force IESBA Meeting New York October 13, 2014.
Page 1 Part C - Pressure Jim Gaa, Task Force Chair and IESBA Member IESBA Meeting September 16-18, 2013 Sydney.

Page 1 Part C - Pressure Jim Gaa, Task Force Chair and IESBA Member IESBA Meeting September 16-18, 2013 Sydney.
Page 1 Conflicts of Interest Peter Hughes IESBA December 2012 New York, USA.

Page 1 Conflicts of Interest Peter Hughes IESBA December 2012 New York, USA.
Page 1 | Confidential and Proprietary Information Part C – Section 320 Presenting Information Jim Gaa, Chair, Part C Task Force IESBA Meeting Toronto,

Page 1 | Confidential and Proprietary Information Part C – Section 320 Presenting Information Jim Gaa, Chair, Part C Task Force IESBA Meeting Toronto,
Page 1 | Proprietary and Copyrighted Information Safeguards Gary Hannaford, Task Force Chair IESBA Meeting New York, USA April 13 - 15, 2015.

Page 1 | Proprietary and Copyrighted Information Safeguards Gary Hannaford, Task Force Chair IESBA Meeting New York, USA April , 2015.
Page 1 | Proprietary and Copyrighted Information Safeguards Gary Hannaford, Task Force Chair IESBA Meeting New York, USA September 15, 2015.

Page 1 | Proprietary and Copyrighted Information Safeguards Gary Hannaford, Task Force Chair IESBA Meeting New York, USA September 15, 2015.
International Ethics Standards Board for Accountants Breach of a Requirement of the Code Kate Spargo New York City, U.S.A. October 17 - 19, 2011.

International Ethics Standards Board for Accountants Breach of a Requirement of the Code Kate Spargo New York City, U.S.A. October , 2011.
Page 1 | Confidential and Proprietary Information Structure of the Code Don Thomson, Working Group Chair IESBA Meeting Toronto, Canada April 7-9, 2014.

Page 1 | Confidential and Proprietary Information Structure of the Code Don Thomson, Working Group Chair IESBA Meeting Toronto, Canada April 7-9, 2014.
Page 1 | Proprietary and Copyrighted Information Structure of the Code Don Thomson, Task Force Chair IESBA Meeting New York, USA November 30 – December.

Page 1 | Proprietary and Copyrighted Information Structure of the Code Don Thomson, Task Force Chair IESBA Meeting New York, USA November 30 – December.
Page 1 | Proprietary and Copyrighted Information Safeguards Gary Hannaford, Working Group Chair IESBA Meeting London January 12 – 14, 2015.

Page 1 | Proprietary and Copyrighted Information Safeguards Gary Hannaford, Working Group Chair IESBA Meeting London January 12 – 14, 2015.
Page 1 | Confidential and Proprietary Information Responding to Suspected Illegal Acts Dublin, February 2012.

Page 1 | Confidential and Proprietary Information Responding to Suspected Illegal Acts Dublin, February 2012.
Page 1 | Proprietary and Copyrighted Information Part C Jim Gaa, Chair Part C Task Force IESBA Meeting December 2, 2015 New York.

Page 1 | Proprietary and Copyrighted Information Part C Jim Gaa, Chair Part C Task Force IESBA Meeting December 2, 2015 New York.
International Ethics Standards Board for Accountants Review and Compilation Engagements Isabelle Sapet Paris June 2010.

International Ethics Standards Board for Accountants Review and Compilation Engagements Isabelle Sapet Paris June 2010.
March 2010 – IAASB to consider issues paper and task force proposals June 2010 – IAASB first read of exposure draft (prior to next IESBA meeting) September.

March 2010 – IAASB to consider issues paper and task force proposals June 2010 – IAASB first read of exposure draft (prior to next IESBA meeting) September.
Page 1 Part C – Section 320 Jim Gaa, Task Force Chair and IESBA Member IESBA Meeting December 4-6, 2013 New York.

Page 1 Part C – Section 320 Jim Gaa, Task Force Chair and IESBA Member IESBA Meeting December 4-6, 2013 New York.
Conflicts of Interest Peter Hughes IESBA June 2012 New York, USA.

Conflicts of Interest Peter Hughes IESBA June 2012 New York, USA.
Page 1 | Confidential and Proprietary Information Review of Part C Jim Gaa, Chair, Part C Task Force IESBA CAG Meeting New York, USA September 14, 2015.

Page 1 | Confidential and Proprietary Information Review of Part C Jim Gaa, Chair, Part C Task Force IESBA CAG Meeting New York, USA September 14, 2015.
Page 1 | Proprietary and Copyrighted Information Structure of the Code Don Thomson, Task Force Chair IESBA Meeting New York, USA September 15-16, 2015.

Page 1 | Proprietary and Copyrighted Information Structure of the Code Don Thomson, Task Force Chair IESBA Meeting New York, USA September 15-16, 2015.
Page 1 | Proprietary and Copyrighted Information Part C Jim Gaa, Chair Part C Task Force IESBA Meeting January 13, 2015 London.

Page 1 | Proprietary and Copyrighted Information Part C Jim Gaa, Chair Part C Task Force IESBA Meeting January 13, 2015 London.

Similar presentations

Ads by Google