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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 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

    • 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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