References are to paragraph number
Int = Interpretation
clients 310.1
engagements 310.7
technical assistance and advice on 390.168
advocacy threats 100.10
public practice 300.6
independence 390.14-390.17, Int 2005-01
elements and objectives of 390.2-390.4
independence 390.1, 390.6, 390.7, 390.14-390.18, Int 2005-01
parties involved 390.5
independence issues 390.29-390.30
serving on 390.149
duty to report 100.14
competence and due care 230.1-230.4
conflicts of interest 210.1-210.3
ethics-based culture 200.5
financial interests 240.1-240.4
legal form of relationship with employing organisation 200.3
offers of inducements
making 250.5-250.8
receiving 250.1-250.4
preparation and reporting of information 220.1-220.6
promoting the organization 200.10
safeguards 200.14-200.17
threats 200.7-200.13
periodical reviews of recurring client engagements 310.6
mutual interests in closely held entities 390.133
purchase of goods and services 390.134
administrative work 390.152
service as 390.150-390.151
disclosure of confidential information 140.7-140.8
use of confidential information for personal advantage 100.4
business, professional accountants in 210.1-210.3
public practice 320.1-320.5
client consent to act for another party 320.6
financial interests in 390.115, 390.124
independence 390.18, Int 2005-01
expecting to join client 390.145
former officers and employees 390.146-390.148
professional accountants in business 200.5
business, professional accountants in 200.11
public practice 300.7
inadvertent violations 390.141-390.142
contingent fees 340.3, 340.4, 390.210-390.212
dependance on major client
firms 390.206
partners 390.207
overdue 390.208
pricing lower than other firms 390.209
referral fees and commission 340.5-340.7
business, professional accountants in 240.1-240.4
controlling entities 390.115, 390.124
degree of control and influence 390.105
direct financial interests 390.106, 390.107, 390.113, 390.122
close family members 390.108
trustees, as 390.109
financial statement audit clients 390.113-390.121
immediate family members
interests held through employment rights 390.120
inadvertent violations 390.111-390.112
individuals outside of the assurance team 390.110, 390.117-390.119
material indirect financial interests 390.106, 390.107, 390.114, 390.123
close family members 390.108
trustees, as 390.109
mutual interests of firms and clients 390.121
non-financial statement audit clients 390.122-290.125
restricted use reports 390.125
retirement benefit plans 390.116
types of 390.105
compliance with
ethical conflict resolution 100.16-100.21
see also confidentiality; integrity; objectivity; professional behaviour;
professional competence and due care; threats
appearance, in 390.8
assurance engagements 390.1-390.7, 390.14-390.18, Int 2005-01
audit committees, role of 390.29-390.30
board of assurance clients, serving on 390.149
close business relationships 390.132-390.134
Company Secretary, serving as 390.150-390.151
employment with assurance clients 390.143-390.145
former officers and employees 390.146-390.148
engagement period 390.31-390.33
family and personal relationships 390.11, 390.135-390.142
financial interests 390.104-390.125
inadvertent violations 390.22
litigation 390.214
loans and guarantees 39.126-390.131
long association of personnel with clients 390.153-390.157
mind, of 390.8
non-assurance services 390.33, 390.158-390.205
before company becomes listed 390.34
non-financial statement audit engagements Int 2005-01
public interest issues 390.28
related entities 390.21
responsible parties 390.16-390.17, 390.20, 390.102, Int 2005-01
restricted use reports 390.19
see also fees; gifts from clients; hospitality from clients
making offers 250.5-250.8
receiving offers 250.1-250.4
internal controls 390.191
International Framework for Assurance Engagements 390.2, Int 2005-01
business, professional accountants in 200.12
public practice 300.8
General Counsel for legal affairs 390.202
assurance clients
from clients 390.130
to clients 390.129
banks and financial institutions, from
firm 390.126
member of assurance team or immediate family 390.127
financial statement audit engagements 390.131
financial statement audits of listed entities 390.154-390.157
recruitment of senior management for clients 390.203
related entities 390.165
staff secondments to clients 390.192
transitional period Int 2003-01
see also corporate financial services; information technology systems services; internal audit services; legal services; litigation support services; preparation of accounting records and financial statements; taxation services; valuation services
public practice 380.1-380.4
financial statement audit engagements 390.32
independence 390.31-390.32
recurring engagements 390.31
professional accountants in business 220.1-220.6
financial statement audit clients 390.170
emergency situations 390.173
listed entities 390.171-390.172
managerial decisions 390.167
changes in 310.10-310.17
client acceptance 310.1-310.6
complimentary work to that of existing accountant 310.18
engagement acceptance 310.7-310.8
awareness of limitations inherent in professional services 130.6
business, professional accountants in 230.1-230.4
maintenance of professional competence 130.3
training and supervision of subordinates 130.5
professional accountants in business 200.10
independence 390.28
conflicts of interest 320.1-320.6
custody of client assets 370.1-370.3
fees 340.1-340.8
gifts and hospitality 360.1-360.3
marketing professional services 350.1-350.2
objectivity 380.1-380.4
professional appointments 310.1-310.18
safeguards 300.10-300.15
second opinions 330.1-330.3
threats 300.3-300.9
see also independence
independence 390.21
non-assurance services 390.165
business see close business relationships
personal see family and personal relationships
independence 390.16-390.17, 390.20, 390.102, Int 2005-01
financial interests 390.125
transitional provisions Int 2003-02
business, professional accountants in 200.14, 200.16
documented policies 300.12
professional, legislative and regulatory 100.12
public practice 300.11-300.15
communication with existing accountants 330.3
business, professional accountants in 200.8
public practice 300.4
business, professional accountants in 200.9
public practice 300.5
training and supervision of 130.5
valuations 390.178
client awareness 340.2
business, professional accountants in 200.7, 200.13
obligation to evaluate 100.6, 100.7
public practice 300.3-300.9
see also advocacy threats; familiarity threats; intimidation threats; safeguards; self-interest threats; self-review threats
financial interests 390.109
financial statement audit clients 390.175-390.177
taxation 390.178
non-financial statement audit engagements 390.179
acting as 390.193
business, professional accountants in 300.16
clients' systems and procedures 300.14-300.15
engagement-specific safeguards 300.13
firm-wide safeguards 300.12
