Technology-related revisions to the International Code of Ethics for Professional Accountants
Executive summary
AAT agrees with the proposals and considers them to be sufficiently comprehensive in covering the various threats that may arise in the circumstances envisaged. AAT therefore does not have any suggestions for further considerations to be included.
Related consultation responses
Corporate transparency and register reform: powers of the registrar
As an anti-money laundering supervisor AAT is supportive of measures to limit opportunities to use fraudulent register information to hide money laundering.
Revisions to ethical and auditing standards 2019
AAT agrees with the revised definitions, proposed measures to enhance the authority of ethics partners and simplification of the ethical standard.
