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IFAC Publications

International Standard on Related Services (ISRS) 4410 (Revised) – Compilation Engagements

 

ISRS 4410 (Revised) – Compilation Engagements was issued by an independent standard-setting body – International Auditing and Assurance Standards Board (IAASB). The standard, which is effective for compilation engagement reports dated on or after July 1, 2013 in English is electronically available for personal and non-commercial use free of charge on IFAC website (registration required).

 

The authorised translation of the ISRS 4410 (Revised) – Compilation Engagements in Latvian is electronically available to AARL members and Certified professional accountants for personal and non-commercial use free of charge upon request. Please contact lrga@lrga.lv to receive a Request of publication.

 

 

 

Code of Ethics for Professional Accountants

 

The Code of Ethics for Professional Accountants is issued by an independent standard-setting body – International Ethics Standards Board for Accountants (IESBA). A professional accountant shall observe and comply with this Code.

 

A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. As an associate member of IFAC, AARL adopted the Code and each AARL member and Certified professional accountant is obliged to comply with the Code of Ethics for Professional Accountants.

 

The 2015 IESBA Handbook of the Code of Ethics for Professional Accountants in English is electronically available for personal and non-commercial use free of charge on IFAC website (registration required).

 

The authorised translation of the 2014 IESBA Handbook of the Code of Ethics for Professional Accountants in Latvian is electronically available on LACA website.

 

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