Tag: 专业会计师

1. The Council of the Institute 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) 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. MIA 理事会已经批准了对章程 A 部分（关于职业道德、行为和实践）的修订，其中纳入了对《国际专业会计师职业道德守则》（包括国际独立守则）的修订:

👉 对守则第4B部分的修订，以反映《国际鉴证业务准则》[International Standard on Assurance Engagements] 第 3000 号（修订版）中使用的术语和概念

👉 对守则的修订，以促进专业会计师应有的角色和心态

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