會計師國際道德準則理事會邀請發表意見

March 21, 2016

國際會計師聯合會(IFAC)下的會計師國際道德準則理事會 (IASB)邀請對其徵求意見稿發表意見。有關項目目的在於開發更強大及全面的規定以處理審計項目中長期聯繫客戶人員。前期的諮詢得出一系列結論基礎及重新暴露以下三個問題，包括︰

對上市機構審計委託項目質素審核人員(EQCR) 的冷靜期由兩年增加至五年及對有關公眾利益機構 (PIE) 審計委託項目質素審核人員的冷靜期由兩年增加至三年﹔
對國際職業會計師道德守則中有關公眾利益機構審計人員冷靜期要求的替代方案。替代方案針對不同司法區內已建立不同於道德守則但更強大的法例或監管措施以應對長期聯繫風險﹔及
修正方案以應對委託項目合伙人或委託項目質素審核人員或擔任多角色人員或七年期中部份時間擔任關鍵審計合伙人等的冷靜期長短。

國際會計師聯合會邀請所有相關團體發表意見。徵求意見稿的截止日期為2016年5月9日

參考︰

https://www.ifac.org/system/files/publications/files/IESBA-Long-Association-with-Audit-Client-Limited-Re-exposure.pdf

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