АКТУАЛНИ ПРОМЕНИ В МЕЖДУНАРОДНИЯ ЕТИЧЕН КОДЕКС НА ПРОФЕСИОНАЛНИТЕ СЧЕТОВОДИТЕЛИ, В СИЛА ОТ КРАЯ НА 2024 г.
CURRENT CHANGES TO THE INTERNATIONAL CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS, EFFECTIVE FROM THE END OF 2024

Summary/Abstract: The article examines the changes and revisions to the International Code of Ethics for Professional Accountants (ICPE), issued by the International Federation of Accountants (IFAC), which are in force since 15.12.2024. Attention is paid to the expanded definition of a public interest entity, as well as the changes in the Code related to the application of technology and the provision of professional services related to technology. The corresponding changes in the Law on independent financial audit (effective from August, September 2024) are also commented on, which are related to the principles and requirements regarding the ethics of professional accountants, their assistants and staff.

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