Exploring The IESBA Code Installment 11 – The Role and Mindset Expected of Accountant: Focus on Bias

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1. In order to meet their obligations under the Code and support the profession’s responsibility to act in the public interest, professional accountants (PAs) need to understand the expectations that come with their role and adopt the appropriate mindset. The IESBA’s Role and Mindset project clarifies these obligations in new provisions that become effective December 31, 2021.

2. One important aspect (among others) of the new provisions is a strengthening of the fundamental principle of objectivity, which requires PAs to exercise professional judgement or business judgement without being compromised by bias, conflict of interest, or undue influence or reliance.

3. This installment highlights the effects that bias can have and the role and mindset expected of PAs in meeting public expectations.

4. The Council of the Malaysian Institute of Accountants has approved the revision to Part A of the MIA By-Laws (on Professional Ethics, Conduct and Practice) incorporating the revisions to the International Code of Ethics for Professional Accountants (Including International Independence Standards) (the Code) as follows:

👉 Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)

👉 Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants

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1. 为了履行《准则》规定的义务,支持专业人员为公众利益行事的责任,专业会计师 (Pas) 需要了解其所扮演的角色带来的期望,并采取适当的心态。在2021年12月31日生效的国际会计师职业道德准则理事会 (IESBA) 的角色和心态项目 [Role and Mindset Project ] 新规定中,澄清了这些义务。

2. 新规定当中的一个重要方向是加强了客观性的基本原则,它要求专业人员在行使专业判断或商业判断 [Professional Judgement or Business Judgement] 时不被偏见、利益冲突或不适当的影响或依赖所损害。

3. 本部分重点强调了偏见可能产生的影响,以及专业会计师在满足公众期望方面的角色和心态。

4. 马来西亚会计师协会理事会 [Council of the Malaysian Institute of Accountants] 已经批准了对马来西亚会计师协会章程 A 部分 (关于职业道德、行为和实践)的修订,其中包括对《国际专业会计师职业道德准则》(包括国际独立准则)(准则) 的修订,具体内容如下:

👉 对守则第 4B 部分的修订,以反映《国际鉴证业务准则》3000 (修订版)中使用的术语和概念

👉 对守则的修订,以促进专业会计师被期许的角色和心态 [Role and Mindset]

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EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则

1. Installment 1: The Five Fundamental Principles 第1部分:五项基本原则

2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats 第2部分:概念框架 – 第1步,识别威胁

3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats 第3部分:概念框架 – 第2步,评估威胁]

4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats [第4部分:概念框架 – 第3步,应对威胁]

5. Installment 5: Independence [第5部分:独立性]

6. Installment 6: Conflicts of Interest [第6部分:利益冲突]

7. Installment 7: Inducements, Including Gifts and Hospitality [第7部分:利益诱导]

8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs] [第8部分:应对不遵守法律法规 [企业中的专业会计师]

9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs] [第9部分:应对不遵守法律法规 [专业执业会计师]

10. Installment 10: Pressure to Breach the Fundamental Principles [第10部分:导致违反基本原则的压力]

11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias [第11部分: 会计师应有的角色和心态 — 对偏见的重视]

12. Installment 12: The Building Blocks Installments [探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]


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