independence Archives - Leaf Quality Systems (Pty) Ltd

IESBA Launches Workstream on Private Equity Investment in Accounting Firms
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IESBA Launches Workstream on Private Equity Investment in Accounting Firms

LEAF Quality Systems (Pty) Ltd2026-04-29T13:00:56+02:00

LATEST UPDATE IESBA Launches Workstream on Private Equity Investment in Accounting Firms IESBA will analyse ethical and independence implications of private equity investment in accounting firms. It will assess the need for standard setting on alternative practice structures. In its March meeting, IESBA also agreed to develop new guidance on technology and AI, enhance its support for global implementation of the sustainability standards, and review the practical implementation of key ethics standards. The International Ethics Standards Board for Accountants (IESBA) has agreed to launch a dedicated workstream to analyse issues relating to private equity investment [...]

IESBA Launches Workstream on Private Equity Investment in Accounting FirmsLEAF Quality Systems (Pty) Ltd2026-04-29T13:00:56+02:00

IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies
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Latest Updates

IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies

Leaf Quality Systems2026-01-29T15:44:17+02:00

LATEST UPDATE IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies The International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) have launched a joint global stakeholder survey marking the beginning of work toward their respective Strategies and Work Plans (SWPs) for 2028–2031 – a period of expected significant change in the global audit, assurance and ethics landscape. The joint survey represents the first step in the boards’ strategic planning process and will help inform the development of their respective Consultation Papers. By launching a single, [...]

IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 StrategiesLeaf Quality Systems2026-01-29T15:44:17+02:00

Ethics, acceptance and continuance
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General LEAF, LEAF Audit Quality, LEAF Financial Reporting, LEAF Global, LEAF IFRS, LEAF Methodology, LEAF Quality, LEAF Technical, LEAF Training, Training Office Compliance

Ethics, acceptance and continuance

LEAF Quality Systems (Pty) Ltd2023-01-31T22:11:43+02:00

Ethics, acceptance and continuance 30 September 2022 Ethics is a fundamental concept that needs to be established in an auditing and accounting practice. It cannot merely be given lip service, and should lead to proactively managing the risk of ethical threats and breaches that could inappropriately influence the firm’s compliance with relevant ethical requirements. One of the occasions when ethics may be involved in audit considerations is when deciding whether to accept, or continue with client relationships and engagements. Quality, integrity and independence should be the overriding factors. Firm-level considerations ISQM 1 para 29 [...]

Ethics, acceptance and continuanceLEAF Quality Systems (Pty) Ltd2023-01-31T22:11:43+02:00