• ep-100-(international-news)

IESBA Revises Ethics Code to Address Objectivity of Engagement Quality Reviewers and Other Appropriate Reviewers

The International Ethics Standards Board for Accountants (IESBA) released in January 2021, Final Pronouncement: Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers.

Revisions to the Code provide enhanced guidance to underline the importance of objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers. The revisions provide guidance that supports International Standard on Quality Management (ISQM) 2, Engagement Quality Reviews, in addressing the eligibility of an individual to serve in an EQR role.


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