The International Ethics Standard Board for
Accountants (IESBA) is seeking comments on a proposed strategy and
work plan for the next three years.
The exposure draft follows an IESBA
commissioned survey of interested parties that sought their
priorities for the IESBA agenda.
The draft aims to expand existing guidelines
on how to avoid conflict of interest and how to respond to
suspected fraud and illegal acts.
The IESBA will also continue to assess what
materials and activities may further help those who are adopting or
implementing the scheme, particularly in relation to advancing its
objective of facilitating convergence of international and national
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