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Addressing Suspected Illegal Acts - IESBA Meeting Agreements Sept. 2013

Learn about key agreements from the IESBA September 2013 meeting regarding suspected illegal acts, including aligning terminology with ISAs, rebuttable presumption, seeking legal advice, documentation, and successor auditor communication.

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Addressing Suspected Illegal Acts - IESBA Meeting Agreements Sept. 2013

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  1. Responding to Suspected Illegal Acts IESBA September 2013 Meeting • Key tentative agreements: • Aligning terminology with ISAs re non-compliance • Reconsider rebuttable presumption and whether can be operationalized in context of what can be reasonably expected of a PA bound by the Code • Consider if clarification needed re seeking legal advice or advice from professional body • Documentation can be subject to legal discovery • Require successor auditor to communicate with predecessor auditor, subject to legal confidentiality requirements

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