Comments by the auditing standards committee of the auditing section of the american accounting association on the IESBA proposal, responding to a suspected Illegal Act

Mary B. Curtis, Kurt J. Pany, Mikhail Pevzner, Jesse C. Robertson, Jian Zhang

Research output: Contribution to journalArticle

Abstract

Recently, the International Ethics Standards Board for Accountants (IESBA) solicited public comments on their proposal to revise their standard of reporting on suspected illegal acts. This commentary summarizes the contributors' views on the various alternatives proposed in the IESBA proposal entitled, Responding to a Suspected Illegal Act. The exposure draft (which invited comments through December 15, 2012) can be found at http://www.ifac.org/sites/default/files/publications/files/IESBA-Code-of-Ethics-Illegal-Acts-Exposure-Draft.pdf. Our comments submitted to the IESBA appear below.

Original languageEnglish (US)
Pages (from-to)C21
JournalCurrent Issues in Auditing
Volume7
Issue number1
DOIs
StatePublished - Jan 1 2013

ASJC Scopus subject areas

  • Accounting

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