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The IFAC Code of Ethics issued by the International Ethics Standards Board for Accountants (IESBA). IESBA pronouncements form ethics guidance to be followed by members.
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International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). IASB pronouncements form financial reporting guidance to be applied by members.
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International Standards on Auditing (ISAs) issued by the International Accounting and Auditing Standards Board (IAASB). IAASB pronouncements form auditing guidance to be followed by members. As a part of compliance with ISAs, ICAG Members are subject to Practice Monitoring.
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Monitoring is conducted on behalf of ICAG by the Association of Chartered Certified Accountants (ACCA) and reports submitted to an independent Regulatory Committee for review and action.
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