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SMPC Comment Letter on IESBA Exposure Draft: Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants


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While the SMP Committee is supportive of the Ethics Board’s exploration of concepts other than professional skepticism to capture the behavior expected of all professional accountants (PAs), it is not convinced it is necessary to add the currently proposed standalone requirement outside the fundamental principles. The SMP Committee is also concerned about the proposed changes on upholding ethical values, which appears to go beyond the Code. "Acting in the public interest" is a challenge for PAs as it is not a globally universal definition, making interpretation different from jurisdiction to jurisdiction.

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