Ethics
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IESBA releases guidance for PIE revisions; UK plans to reduce carbon emissions
This week’s roundup examines the latest developments in corporate reporting, along with the UK government’s plans to reduce carbon emissions.
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IESBA releases final code revisions to group audits
Read a roundup of recent developments affecting finance professionals, including an update from the UK Endorsement Board on IAS 12 reforms.
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Ethics in action: Pressure to commit fraud
CIMA members and students are to ensure their professional or business judgement is not compromised by bias, conflict of interest, or undue influence of others.
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EU looks to alleviate cyberthreats; IASB publishes proposed taxonomy amendments
Here is a roundup of the latest developments in the financial reporting world, with an update on the IASB’s taxonomy amendments.
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Arrested at a political protest? Regulation 19 and the duty to notify
The duty to notify CIMA following a conviction or sanction is in the Institute’s Charter, Byelaws, and Regulations and applies to CIMA members globally.
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IESBA updates international code of ethics for accountants
The IESBA 2022 edition contains recently approved revisions to the Code of Ethics for Professional Accountants.
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Discreditable behaviour: 7 areas where it can arise
Actions that discredit the accounting profession can go beyond proficiency failures and include conduct relating to a member’s personal life.
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IAASB proposes narrow scope amendments to operationalise changes to the IESBA code
The International Auditing and Assurance Standards Board has released proposed narrow scope amendments to initiate changes to the International Ethics Standards Board for Accountants’ code of ethics that enhance transparency and independence.
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7 actions to consider when facing pressure to act unethically
Pressure to act in an unethical way can come from unexpected sources and can take you by surprise, but there are steps you can take to deal with the threat.
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UK’s FRC highlights reporting obligations on modern slavery
Financial Reporting Council research found mandatory modern slavery statements were sometimes nonexistent or not publicised as required.
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