Technical Resources-Ethics

Business & Accountancy Information

Topical and comprehensive business and accountancy information for CPAs, covering financial reporting, ethics, law, taxation, auditing, and company law resources.

Financial Reporting Resources

  • Latest news on financial reporting matters
  • Overview of national and international accounting standards
Key Organisations & Resources
  • Financial Reporting Council (FRC) – Issues accounting standards for the UK and Ireland
  • European Financial Reporting Advisory Group (EFRAG) – Provides European input to IFRS development
  • Financial Accounting Standards Board (FASB) – Publishes US accounting standards
  • IAS Plus (Deloitte) – Comprehensive international financial reporting information IAS / IFRS Standards and Interpretations – As adopted by the EU

Ethics Resources

  • Latest ethics updates
  • New IESBA Handbook of the Code of Ethics for Professional Accountants
  • CPA Code of Ethics (Revised)
  • Revised IFAC Code
  • Ethics FAQs for Members in Practice
  • CPA Discussion Paper – Ethical Dilemmas for Auditors

Law and Regulation

  • Employment Law Updates (Adare HRM – August & September 2015)
  • Personal Insolvency (Amendment) Act 2015

Taxation Resources

  • Useful articles and reference links
  • Revenue Guides & Finance Acts

CPA Taxation Sub-Committee

  • Purpose: To assist in implementing the Institute’s taxation strategies and policies
  • Members interested in joining may contact Mr Daya Jayasinghe

Auditing Resources

  • International Standards on Auditing (ISAs) and Quality Control (ISQC)
  • Handbooks, standards, and professional pronouncements
  • CPA Guidance: Sample Auditor’s Reports
  • Bulletins and updates on audit exemptions and thresholds
  • Key ISAs including planning, evidence, materiality, reporting, governance communication, and going concern

Company Law Resources

  • Companies Acts of Sri Lanka
  • Companies Act No. 17 of 1982
  • Companies Act No. 7 of 2007