TO ALL THE MEMBERS OF THE INSTITUTE
Subject: Auditors Report Booklet - Revised
The Auditors Report Booklet, which was prepared by the Auditing Standards Committee of the Institute, has been revised to reflect the change in the name of the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, which is now renamed the IESBA International Code of Ethics for Professional Accountants (including International Independence Standards). Changes have been made to the relevant illustrations. ICPAC had informed its members about the change in the name of the Code through the
Technical Alert 10/2019.
This is a document to be used on an ongoing basis and it may need to be amended again or updated from time to time, therefore it has been uploaded on the Institute’s website under the heading FORMS to facilitate easy access to it at all times. Please follow this
link to access the revised Booklet.