NASBA Field of Study
Recall the Code’s basic structure and drafting conventions.
Recognize the fundamental principles of the IESBA Code.
Identify the steps to perform in applying the conceptual framework.
Recognize the code’s requirements and considerations when responding to noncompliance with laws and regulations (NOCLAR).
Identify the relevant requirements and considerations when facing a potential conflict of interest, pressure to breach the fundamental principles, or preparing and presenting information.
Professional Accountants who wish to better understand the revised Code of Ethics for Professional Accountants.