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The IESBA’s EXPOSURE DRAFT “Proposed revisions to the code to promote the role and mindset expected of professional accountants” is an examinable document (from September 2020) and according to the note to the examinable documents:
“Topics of exposure drafts are examinable to the extent that RELEVANT ARTICLES about them are published in student accountant.”
You MUST read this article: https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/role-mindset.html
Thanks for this.
Has this been examined yet? I am preparing for Septembers 21 exam.
Also, thanks for all the other valuable resources. Honestly really helpful, I am going through your “must read post” too 🙂
This article is still relevant to the 2021-22 syllabus. I did not see/hear that it came up in June – it is not mentioned in the sample Qs/As for M/J21.
Hello!
Can you give us a comment about this new article?If you read my note https://opentuition.com/acca/aaa/advanced-audit-and-assurance-aaa-changes-for-september-2021-june-2022-edition-notes you should be able to draw a conclusion(!)
In short – YES – ISA 315 (Revised 2019) is the most significant change in examinable docs since the reporting standards were revised in 2016.
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