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22 August 2012

IFAC(国際会計士連盟):違法行為への対応策として倫理規定の改正を提案したIESBA(国際会計士倫理基準審議会)


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The IESBA released for public exposure new requirements that address a professional accountant's responsibilities regarding the disclosure of suspected illegal acts committed by a client or employer. Comments on the Exposure Draft are requested by December 15, 2012.


The proposals describe the circumstances in which a professional accountant is required or expected to breach confidentiality, one of the five fundamental principles in the Code of Ethics for Professional Accountants (the Code), and disclose the act to an appropriate authority.

The Exposure Draft (ED), Responding to a Suspected Illegal Act, proposes adding two new sections addressing illegal acts to the Code—one each for professional accountants in public practice and professional accountants in business—and several revisions to other related sections. The new sections clearly delineate the expected course of action for a professional accountant to take if those charged with governance do not respond to the issue appropriately.

“Breaching confidentiality is not something to be taken lightly”, said Jörgen Holmquist, chair of the IESBA. “However, when the consequences of non-disclosure are potentially harmful to individuals or society, confidentiality must be overridden. Accountants have an important role to play in protecting the public interest and enabling authorities to take appropriate action.”

Press release



© IFAC

Documents associated with this article

IESBA-Code-of-Ethics-Illegal-Acts-Exposure-Draft.pdf


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