responding to suspected illegal acts
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IESBA September 2013 Meeting

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Responding to Suspected Illegal Acts. IESBA September 2013 Meeting. Key tentative agreements: Aligning terminology with ISAs re non-compliance Reconsider rebuttable presumption and whether can be operationalized in context of what can be reasonably expected of a PA bound by the Code

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responding to suspected illegal acts
Responding to Suspected Illegal ActsIESBA September 2013 Meeting
  • Key tentative agreements:
    • Aligning terminology with ISAs re non-compliance
    • Reconsider rebuttable presumption and whether can be operationalized in context of what can be reasonably expected of a PA bound by the Code
    • Consider if clarification needed re seeking legal advice or advice from professional body
    • Documentation can be subject to legal discovery
    • Require successor auditor to communicate with predecessor auditor, subject to legal confidentiality requirements
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