JICPA published "Interpretive Guidance for Professional Ethics"
January 20, 2011
JICPA published, on December 14, 2010, “Interpretive Guidance for Professional Ethics.”By integrating revisions corresponding to the revised JICPA “Code of Ethics” and “Guidance on Independence,” JICPA reorganized existing Interpretive Guidance for Professional Ethics No. 1, 2, and 3 as one set of “Interpretive Guidance for Professional Ethics” in the section of “Normative System of Professional Ethics” of the JICPA “Code of Ethics”, and added some new items that need to be included in the guidance.
Together with the implementation of the revised JICPA “Code of Ethics” and other related guidance, “Interpretive Guidance for the Professional Ethics” will be implemented from April 2011, and will replace Interpretive Guidance for Professional Ethics No. 1, 2, and 3.