|
|
This Consultation Paper has been developed taking into account input received from the Board’s January 2013 stakeholder survey (strategy survey), the IESBA-National Standard-Setter (NSS) liaison group and other stakeholders, and considering relevant external developments. It comprises the following sections:
I. Strategic Themes for 2014–2018 – The Board’s proposed areas of strategic focus. The strategic themes for 2014–2018 identified by the Board are:
(i) Maintaining a high-quality Code of Ethics for application by PAs globally;
(ii) Promoting and facilitating the adoption and effective implementation of the Code;
(iii) Evolving the Code for continued relevance in a changing global environment; and
(iv) Increasing engagement and cooperation with key stakeholders.
II. Key Considerations Guiding the Determination of Potential Actions, Priorities and Timing – The key factors, assumptions and other considerations that affect the determination of potential actions in the next strategy period and the relative priorities of those actions and their timing.
III. Potential Actions, Priorities and Timing – How the Board intends to focus its efforts in line with its identified strategic themes.
IV. Guide for Respondents – Specific questions to respondents to help guide input to the Board in determining its future strategy and work plan (SWP).