4 November 2019
IESBA Exposure Draft on Proposed Revisions to the Code to Promote the Role and Mindset
We have responded to IESBA Exposure Draft, Proposed Revisions to the Code to Promote the Role and Mindset.
The Revised Code became applicable in June 2019 and we believe that further changes should be limited to the cases where the need is significant. We also note that IESBA should be cautious when adding new terms to the Code as they may not always provide more clarity.