ΠΕΡΙΓΡΑΦΗ

In order to adjust their work and implement its rules appropriately, professional accountants and auditors must have a thorough understanding of the updated code of ethics.

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

This course focuses The International Code of Ethics for Professional Accountants (including International Independence Standards) which have undergone an extensive revision including significant updates to the sections related to independence provisions and ethics and clarifies how professional accountants should use the conceptual framework in order to adhere to the core values of ethics and be independent. The aim of the webinar is to ensure that all participants are aware of all the provisions of the new Code of Ethics.

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Topics to be Covered

• Introduction
• Evolvement of IESBA
• Code Revised Structure
• Important changes
• Conceptual Framework
• Fundamental Principles
• Pressure to Breach the Fundamental Principles
• Independence and Possible Threats
• Treatment of Threats (identifying, Evaluating, Addressing)
• NOCLAR
• Response and responsibilities – PAPPs
• Response and responsibilities – PAIBs

Instructor: Christos Votsis (BSC, MSC, CFA)