Amendments to Auditor Independence requirements
The accounting professional and ethical standards board (APESB) has released amendments to APES110- code of ethics for professional accountants, to align it with the recent amendments to the international code issued by the international ethics standards board for accountants (IESBA). The revisions to the code incorporate IESBA’s amendments in respect of auditor Independence requirements and conflicts of interest are effective from July 1 2014 ( with early adoption permitted).
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