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IE SBA October 1719, 2011 New York, USA Agenda Paper 9C A Proposed Definition of Professional Accountant A Staff Paper Prepared for Consultation January 2011 IE SBA October 1719, 2011 New York, USA
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It defines the criteria for identifying and evaluating independence threats for professional accountants.
Professional accountants who are members of the International Ethics Standards Board for Accountants (IESBA).
The paper should be filled out following the specific guidelines and instructions provided by the IESBA.
The purpose is to ensure that professional accountants maintain their independence and ethical standards.
Information regarding any independence threats identified and the actions taken to address them.
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