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FEE Comments On NOCLAR.pdf

Siong_150904_IESBA_ED_Responding_to_NOCLAR_final.pdf
Preview of FEE Comments on NOCLAR
🔗 Source: accountancyeurope.eu
📊 Size: 222 KB
👤 Author: Michael Niehues
⬇️ Downloads: 53

Summary

FEE comments on the IESBA Exposure Draft "Responding to Non-Compliance with Laws and Regulations", welcoming the improvement from the former ED and the balanced approach between stakeholders' expectations and legal framework. FEE agrees that the Code should not override national law and supports the clarification that disclosure would be precluded if contrary to law or national regulation. FEE also appreciates the removal of mandatory reporting, which could have reduced the ability of professional accountants to influence potential non-compliance. Additionally, FEE suggests emphasizing professional judgement for accountants in small and medium practices to ensure a proportionate approach.

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Description

FEE comments on the IESBA Exposure Draft "Responding to Non-Compliance with Laws and Regulations", welcoming the improvement from the former ED and the...

Technical Information

  • File Format: PDF
  • File Size: 222 KB
  • Pages: 7
  • Language: EN
  • Author: Michael Niehues
  • Total Downloads: 53
  • Last Updated: 6 days ago

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