You can view all international exposure drafts, consultation papers or discussion papers that are open for comment here.
IESBA Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services
The International Ethics Standards Board for Accountants (the IESBA) has proposed revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code) addressing Tax Planning and Related Services. The proposed amendments respond to public interest concerns about tax avoidance and the role played by consultants, including professional tax advisers. The proposals strengthen the ethical expectations for professional accountants in business and in public practice when performing tax planning activities for employing organizations or providing tax planning services to clients, respectively.
The exposure draft is available to review on the IESBA’s website, with the IESBA comment period closing 18 May 2023.
Local submissions
Stakeholders are invited to submit comments to the APESB via the International Exposure Drafts page by 4 May 2023 for consideration in developing APESB’s submission to the IESBA. Alternatively, submissions can be sent via email to: sub@apesb.org.au.
IESBA Proposed Strategy and Work Plan for 2024 – 2027
The IESBA has released its Proposed Strategy and Work Plan, 2024 – 2027: Towards a More Sustainable Future: Advancing the Centrality of Ethics for public comment. The proposed strategy and work plan sets out the IESBA’s vision, strategic drivers and themes to guide its actions over the next strategy period of 2024-2027, as well as a number of topics the IESBA has identified as potential new work streams for the period.
The exposure draft is available to review on the IESBA’s website, with the IESBA comment period closing 7 July 2023.
Local submissions
Stakeholders are invited to submit comments to the APESB via the International Exposure Drafts page by 9 June 2023 for consideration in developing APESB’s submission to the IESBA. Alternatively, submissions can be sent via email to: sub@apesb.org.au.
