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Accounting Standards

IESBA enhances guidance

The revisions will provide guidance that supports the ISQM 2 in ‘addressing the eligibility of an individual to serve in an EQR role’, and will be effective from December 2022

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The International Ethics Standards Board for Accountants (IESBA) has released revisions to its International Code of Ethics for Professional Accountants, which looks to address the objectivity of engagement quality reviewers (EQR). 

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