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.
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