Ethics: Standards and Codes

by Alan Nelson

Part of a series on 2024-25 ethical updates. This short course examines recent key revisions to the IESBA Code of Ethics and discusses new ethical guidance for tax planners and advisers.

This module will enable you to

  • Discuss updates to the IESBA Code of Ethics
  • Recognise how different regions deal with ethical issues
  • Identify ethical guidance for tax planners and advisors
  • Understand the international response to IESBA's guidance

About the module

Our professional ethical code may seem like a set of immutable principles, but standard-setters regularly respond to developments in the world of accountancy and finance, and changes in public attitudes to the profession.

This update identifies recent key updates in the IESBA's Code of Ethics for accountants and highlights new ethical guidance specifically for tax planners and advisers.

Contents

  • Ethical standards and codes

How it works

Author

Alan Nelson

Alan Nelson is the founder of accountingcpd and has a keen interest in economics and in management skills training in the accountancy profession. He has been Chair of ICAEW's Practice Assurance Committee, and a member of ACCA's SME Committee and of IFA's Regulatory Committee. He is currently a member of the Bank of England's Decision Making Panel.

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