Introduction
The International Ethics Standards Board for Accountants (IESBA) is conducting a post-implementation review of the structure and drafting of the Code. This survey seeks to obtain input from a broad range of stakeholders to enable the IESBA to determine:
(a) Whether the restructuring of the Code through revising its structure and redrafting its provisions (released in 2018) has achieved its intended purpose by identifying:
(i) Benefits from the restructuring of the Code; and
(ii) Any practical challenges or questions regarding the understandability and usability of the Code, including whether it is being consistently understood and applied; and
(b) What actions, if any, are needed by the IESBA to address identified matters.
All responses are anonymous. The responses received will be analyzed for purposes of providing feedback to the IESBA and in developing recommendations for any actions.
The survey will open until 19 May.
Survey Instructions
Respondents to the survey are asked to provide their responses only on the questions applicable to the stakeholder group to which they belong:
- Part A ― Demographic Information (All Respondents)
- Part B ― General Information (All Respondents)
- Part C ― Usability and Clarity of Language and Responsibility (All Respondents)
- Part D ― Clarity of Responsibility (Professional Accountants in Public Practice (PAPPs))
Please read the overview of the structure and drafting enhancements which can be accessed here. The drafting guidelines that were adhered to in restructuring the IESBA Code can be accessed here.