Misprision revived – accountants’ new legal obligations – APESB

Accountants are taking on an obligation to refer breaches of the law to the authorities, under changes to their international code of ethics, reviving an obligation assessed and addressed by the law some time ago. Professional ‘accountants’ are bound by the International Code of Ethics for Professional Accountants, maintained by IESBA. The obligation to respond to ‘non-compliance […]