JICPA issues the amended Code of Ethics and Application Guidance of Conceptual Framework on Independence
March 22, 2007
The amended Code of Ethics, approved at the special assembly in
December 2006, was issued after receiving the approval of the
Commissioner of the Financial Services Agency of Japan on February 2,
2007. In conjunction with this Code of Ethics, the Application Guidance
of Conceptual Framework was also issued.This amendment covers a broad range of subjects. Major changes include the overall implementation of a conceptual framework approach, a new chapter to cover members in business, and ethical matters concerning the relationship between a network firm including firms controlled by a member and its client.
These documents are available in Japanese only.