Attractiveness of the Profession
Professional Accountants in Business (PAIB)
Public Sector
Audit & Assurance
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Rebecca McCaffry, FCMA, CGMA, Associate Technical Director–Management Accounting, the Association of International Certified Professional Accountants
The IFAC Professional Accountants in Business Committee agrees with the International Ethics Standards Board for Accountants that there is a need to strengthen the concept of professional skepticism in the Code of Ethics for Professional Accountants based on clarifying how the fundamental principles support the exercise of professional skepticism in the audit and assurance context.
