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IFAC has updated its Practice Management Guide to reflect changes made to the 2018 International Code of Ethics for Professional Accountants (including International Independence Standards), effective June 2019.
The guide provides comprehensive guidance to help small- and medium-sized practices operate more efficiently in the increasingly complex and competitive global marketplace for professional services.
The update includes changes to section 7.2 ‘Professionalism and Ethics within the Firm'; information on identifying, evaluating and addressing threats; and available safeguards to reduce threats to an acceptable level.
In order to help member organisations and practices maximise the guide's use, IFAC has provided a companion manual with suggestions on making best use of the guide.
For more information click here.