CCAB


		The Consultative Committee of Accountancy Bodies

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Objectives and Activities- Ethics

The CCAB Ethics Group co-ordinates activities between the member bodies relating to ethical guidance and liaises with relevant FRC standard setting and oversight boards, in respect of ethical issues. This includes:

discussions with the Auditing Practices Board regarding auditor independence issues,
application of the IFAC (International Federation of Accountants) requirement to apply independence requirements to assurance engagements, and
the implementation of the new IFAC code of ethics.

The Group has recently responded to the Auditing Practices Board (APB) request for comments on the Revised Draft Ethical Standards for Auditors. Click here for the APB’s consultation paper.
Click here for CCAB’s response.

The Group has also issued ethical dilemma case studies aimed at professional accountants working as non-executive directors. Click here for case studies.