Exploring The IESBA Code Installment 9 - Responding to Non-Compliance with Laws and Regulations

Updated: May 8

Exploring The IESBA Code Installment 9 - Responding to Non-Compliance with Laws and Regulations [for PAPPs] - PDF

. EXPLORING THE IESBA CODE_Installment 9 - Responding to Non-Compliance with Laws and R

Exploring the IESBA Code Installment 9-of-12-NOCLAR-for-PAPPs

145.1 Exploring-the-IESBA-Code-Installment-9-of-12-NOCLAR-for-PAPPs (1)
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1. This publication deals with Professional Accountants in Public Practice (PAPPs) and this topic relating to public accountants in business is discussed in Installment 8. 2. The acknowledgment of duty to act in the public interest is a distinctive feature of the accountancy profession. professional accountants in public practice (PAPPs) may encounter instances in which they discover or suspect that their employer or a client is in non-compliance with laws and regulations. 3. In 2016, the IESBA issued guidance on responding to NOCLAR and added amendments to sections 225 and 360 in the IESBA's Code of Ethics for Professional Accountants. 4. Join our Telegram 👉 http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 这一期涉及公共执业的专业会计师 (PAPPs) 应对不遵守法律法规 [Non-Compliance with Laws and Regulations, NOCLAR] 的这个话题,而与企业中的公共会计师有关的这个主题则在第8部分讨论过了。

2. 对为公众利益行事责任的认可,是会计行业的一个显著特点。专业执业会计师 (PAPPs) 可能会遇到他们发现或怀疑其雇主或客户不遵守法律和法规的情况。 3. 早在2016年,IESBA发布了关于对 NOCLAR 的应对指南,并且在会计师职业道德准则 (IESBA’s Code of Ethics for Professional Accountants) 中对第225和360节做了新增修订。 4. 加入我们的 Telegram 群 👉 http://bit.ly/YourAuditor 🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳 EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则 1. Installment 1: The Five Fundamental Principles 第1部分:五项基本原则 https://lnkd.in/ejcPeeBe 2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats 第2部分:概念框架 - 第1步,识别威胁 https://lnkd.in/d3659FrM 3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats 第3部分:概念框架 - 第2步,评估威胁] https://lnkd.in/dq_etMuE 4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats [第4部分:概念框架 - 第3步,应对威胁] https://lnkd.in/eeWNBvCj 5. Installment 5: Independence [第5部分:独立性] https://lnkd.in/e2djV-Bm 6. Installment 6: Conflicts of Interest [第6部分:利益冲突] https://lnkd.in/eARU7CMj 7. Installment 7: Inducements, Including Gifts and Hospitality [第7部分:利益诱导] https://lnkd.in/eBzTPfcw 8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs] [第8部分:应对不遵守法律法规 [企业中的专业会计师] https://lnkd.in/eisunHu5 9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs] [第9部分:应对不遵守法律法规 [专业执业会计师] https://lnkd.in/eCa9rFSQ 10. Installment 10: Pressure to Breach the Fundamental Principles [第10部分:导致违反基本原则的压力] https://lnkd.in/eCHaR7Us 11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias [第11部分: 会计师应有的角色和心态 -- 对偏见的重视] https://lnkd.in/eJ5v2iv5 12. Installment 12: The Building Blocks Installments [探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分] https://lnkd.in/dK2VUbT9 🍄🍄🍄🍄🍄🍄🍄🍄🍄🍄 👉 Stay in touch with us 1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Instagram ✍ http://tiny.cc/rojzrz 4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy

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