{"id":8117,"date":"2024-09-10T13:22:37","date_gmt":"2024-09-10T11:22:37","guid":{"rendered":"https:\/\/elte.org.gr\/?p=8117"},"modified":"2024-09-10T13:22:37","modified_gmt":"2024-09-10T11:22:37","slug":"022-2024-new-handbook-by-the-international-ethics-standards-board-for-accountants-iesba","status":"publish","type":"post","link":"https:\/\/elte.org.gr\/en\/2024\/09\/10\/022-2024-new-handbook-by-the-international-ethics-standards-board-for-accountants-iesba\/","title":{"rendered":"022\/2024 &#8211; New Handbook by the International Ethics Standards Board for Accountants (IESBA)"},"content":{"rendered":"\r\n<div style=\"text-align: left;\"><a href=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2024\/09\/anakoinosi_022_2024_EN.pdf\" class=\"button primary is-primary is-medium\"  >\n\t\t<span>Download EN<\/span>\n\t<\/a>\n\r\n<div>\r\n<p>&nbsp;<\/p>\r\n<p>On <strong>August 30<\/strong>, the International Ethics Standards Board for Accountants (IESBA) published the \u00a0<a href=\"https:\/\/ifac.us7.list-manage.com\/track\/click?u=9e7d9671563ff754a328b2833&amp;id=41c388e31a&amp;e=577490ca65\"><strong>2024 Handbook <\/strong>of the <em>International Code of Ethics for Professional Accountants (including International Independence Standards)<\/em><\/a>. This handbook replaces the 2023 edition and incorporates the following:<\/p>\r\n<ul>\r\n<li>The revisions relating to the definition of a public interest entity which, among other matters, specifies a broader list of mandatory public interest entity categories, including a new category \u201c<strong>publicly traded entity<\/strong>\u201d to replace the category of \u201c<strong>listed entity<\/strong>.\u201d\r\n<ul>\r\n<li>The revised public interest entity definition and related provisions will be effective for audits of financial statements for periods beginning on or after <strong>December 15, 2024<\/strong>.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<li>Changes to the definitions of \u201caudit client\u201d and \u201cgroup audit client\u201d in the Glossary arising from the approved revisions to the definitions of listed entity and public interest entity.\r\n<ul>\r\n<li>The revised definitions will be effective for audits of financial statements and group financial statements for periods beginning on or after <strong>December 15, 2024<\/strong>.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<li>Technology-related provisions of the Code.\r\n<ul>\r\n<li>The technology-related revisions to Parts 1 to 3 will be effective as of <strong>December 15, 2024<\/strong>.<\/li>\r\n<li>The technology-related revisions to Part 4A will be effective for audits and reviews of financial statements for periods beginning on or after <strong>December 15, 2024<\/strong>.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<p>The back of the 2024 Handbook contains the IESBA-approved revisions to the Code addressing <a href=\"https:\/\/ifac.us7.list-manage.com\/track\/click?u=9e7d9671563ff754a328b2833&amp;id=71b36bbdb6&amp;e=577490ca65\"><strong>Tax Planning and Related Services<\/strong><\/a>, which will become effective <strong>after<\/strong> <strong>June 2025<\/strong>.<\/p>\r\n<p>The IESBA <strong>2024 Handbook<\/strong> is available for <strong>free <\/strong><strong>downloading in PDF format<\/strong> through the provided link.<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>The Audit Quality Inspector of HAASOB<\/p>\r\n<p>Petros Menexis<\/p>\r\n<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>New Handbook by the International Ethics Standards Board for Accountants (IESBA)<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94,16],"tags":[],"class_list":["post-8117","post","type-post","status-publish","format-standard","hentry","category-announcements","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts\/8117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/comments?post=8117"}],"version-history":[{"count":1,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts\/8117\/revisions"}],"predecessor-version":[{"id":8151,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts\/8117\/revisions\/8151"}],"wp:attachment":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/media?parent=8117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/categories?post=8117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/tags?post=8117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}