Tag: Fundamental Principle

  • Amendments to the By-Laws (on professional ethics, conduct and practice) of the MIA

    Amendments to the By-Laws (on professional ethics, conduct and practice) of the MIA

    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

    🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻

    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

    🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

    7