{"id":11341,"date":"2023-09-25T09:20:08","date_gmt":"2023-09-25T07:20:08","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=11341"},"modified":"2023-09-25T09:20:09","modified_gmt":"2023-09-25T07:20:09","slug":"consiliul-iesba-a-publicat-editia-2023-a-manualului-privind-codul-etic-international-pentru-profesionistii-contabili","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/consiliul-iesba-a-publicat-editia-2023-a-manualului-privind-codul-etic-international-pentru-profesionistii-contabili\/","title":{"rendered":"Consiliul IESBA a publicat Edi\u021bia 2023 a Manualului privind Codul etic interna\u021bional pentru profesioni\u0219tii contabili"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69d50f203300d\" class=\"fw-col-sm-8 tf-sh-9a5fe62ef4731f9919d46cb3e39cd804\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-43b1bf2552320f35451b6f707187d2de \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">La 21 septembrie, International Ethics Standards Board for Accountants (IESBA) a publicat<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/2023-handbook-international-code-ethics-professional-accountants\">Manualul privind Codul etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba)<\/a><span class=\"stk-highlight\">, Edi\u021bia 2023. Acest manual \u00eenlocuie\u0219te edi\u021bia din 2022 \u0219i incorporeaz\u0103 urm\u0103toarele revizuiri:<\/span><\/p>\n<ul>\n<li><span class=\"stk-highlight\">Revizuirile legate de (a) defini\u021bia echipei misiunii \u0219i (b) audituri ale grupului. Revizuirile trateaz\u0103 independen\u021ba \u0219i alte implica\u021bii ale modific\u0103rilor defini\u021biei termenului \u201eechipa misiunii\u201d din Cod pentru a se alinia cu modific\u0103rile defini\u021biei aceluia\u0219i termen din Standardele Interna\u021bionale de Audit (ISA-uri) \u0219i Standardele Interna\u021bionale privind Managementul Calit\u0103\u021bii (ISQM-uri) emise de IAASB. Revizuirile trateaz\u0103, totodat\u0103, \u0219i diversele considerente de independen\u021b\u0103 \u00eentr-un audit al situa\u021biilor financiare de grup. Prevederile revizuite legate de defini\u021bia echipei misiunii \u0219i a auditurilor de grup vor intra \u00een vigoare pentru auditurile situa\u021biilor financiare \u0219i auditurile situa\u021biilor financiare ale grupului pentru perioadele care \u00eencep la 15 decembrie 2023 sau ulterior acestei date. Adoptarea anticipat\u0103 a revizuirilor este \u00eencurajat\u0103.<\/span><\/li>\n<li><span class=\"stk-highlight\">Expirarea viitoare a \u201eprevederii jurisdic\u021bionale\u201d care trateaz\u0103 asocierea de lung\u0103 durat\u0103 a personalului cu un client de audit. Prevederea jurisdic\u021bional\u0103 va expira \u0219i nu va mai fi disponibil\u0103 pentru auditurile situa\u021biilor financiare pentru perioadele care \u00eencep la 15 decembrie 2023 sau ulterior acestei date. \u00cen baza prevederii jurisdic\u021bionale (punctul R540.20 din Cod), \u00een care un organism legislativ sau de reglementare (ori organiza\u021bie autorizat\u0103 sau recunoscut\u0103 de un astfel de organism legislativ sau de reglementare) a stabilit o perioad\u0103 de pauz\u0103 pentru partener de misiune pentru mai pu\u021bin de cinci ani consecutivi, acea perioad\u0103 de pauz\u0103 mai scurt\u0103 se poate aplica, supus\u0103 unui plafon de trei ani, cu condi\u021bia ca perioada de ocupare a func\u021biei s\u0103 nu dep\u0103\u0219easc\u0103 \u0219apte ani.<\/span><\/li>\n<\/ul>\n<p><span class=\"stk-highlight\">La finalul edi\u021biei 2023 a Manualului, se reg\u0103sesc revizuirile la Cod aprobate de IESBA care nu sunt \u00eenc\u0103 \u00een vigoare. Aceste revizuiri vor intra \u00een vigoare \u00een decembrie 2024 \u0219i includ:<\/span><\/p>\n<ul>\n<li><span class=\"stk-highlight\">Revizuiri ale<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/final-pronouncement-revisions-definitions-listed-entity-and-public-interest-entity-code?utm_source=Main+List+New&amp;utm_campaign=3a43b026d9-EMAIL_CAMPAIGN_2023_09_20_04_03&amp;utm_medium=email&amp;utm_term=0_-3a43b026d9-%5BLIST_EMAIL_ID%5D\">defini\u021biei unei entit\u0103\u021bi de interes public<\/a>\u00a0(PIE).<\/li>\n<li><span class=\"stk-highlight\">Modific\u0103ri ale defini\u021biilor termenilor \u201eclient de audit\u201d \u0219i \u201eclient de audit al grupului\u201d din Glosar generate de revizuirile aprobate la defini\u021biile pentru<\/span>\u00a0<a href=\"https:\/\/www.ethicsboard.org\/publications\/final-pronouncement-revisions-definitions-listed-entity-and-public-interest-entity-code?utm_source=Main+List+New&amp;utm_campaign=3a43b026d9-EMAIL_CAMPAIGN_2023_09_20_04_03&amp;utm_medium=email&amp;utm_term=0_-3a43b026d9-%5BLIST_EMAIL_ID%5D\">entitate cotat\u0103 \u0219i PIE<\/a>.<\/li>\n<li><a href=\"https:\/\/www.ethicsboard.org\/publications\/final-pronouncement-technology-related-revisions-code?utm_source=Main+List+New&amp;utm_campaign=3a43b026d9-EMAIL_CAMPAIGN_2023_09_20_04_03&amp;utm_medium=email&amp;utm_term=0_-3a43b026d9-%5BLIST_EMAIL_ID%5D\">Revizuirile legate de tehnologie<\/a>.<\/li>\n<\/ul>\n<p><span class=\"stk-highlight\">Manualul IESBA Edi\u021bia 2023 este disponibil \u00een limba englez\u0103 pe site-ul\u00a0<\/span><a href=\"https:\/\/www.ethicsboard.org\/publications\/2023-handbook-international-code-ethics-professional-accountants\">IESBA<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69d50f203361a\" class=\"fw-col-sm-4 tf-sh-099702ae44fad9d499c3a9a7771e7bd3\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-52badfdded57a8753fce15f54085dce7 text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/09\/smartmockups_lmuj3xt4-300x200-1.jpg\"  alt=\"smartmockups_lmuj3xt4-300&#215;200\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/09\/smartmockups_lmuj3xt4-300x200-1.jpg\"><meta itemprop=\"width\" content=\"300\"><meta itemprop=\"height\" content=\"200\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/09\/smartmockups_lmuj3xt4-300x200-1-295x166.jpg 295w\"   alt=\"smartmockups_lmuj3xt4-300&#215;200\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>La 21 septembrie, International Ethics Standards Board for Accountants (IESBA) a publicat\u00a0Manualul privind Codul etic interna\u021bional pentru profesioni\u0219tii contabili (inclusiv Standardele Interna\u021bionale privind Independen\u021ba), Edi\u021bia 2023. Acest manual \u00eenlocuie\u0219te edi\u021bia din 2022 \u0219i incorporeaz\u0103 urm\u0103toarele [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":11342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=11341"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11341\/revisions"}],"predecessor-version":[{"id":11344,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/11341\/revisions\/11344"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/11342"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=11341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=11341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=11341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}