+371 67034633

mob. +371 29250900 +371 29287030

Aspazijas bulvāris 5-434, Rīga, Latvija lrga@lrga.lv

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.

 

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.

 

 

 

The International Code of Ethics for Professional Accountants (including International Independence Standards)

 

The International Code of Ethics for Professional Accountants (including International Independence Standards) 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 a member of IFAC, AARL adopted the Code and each AARL member (including accounting outsourcing firms and Certified professional accountants) is obliged to comply with the International Code of Ethics for Professional Accountants (including International Independence Standards).

 

The 2018 IESBA Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards) in English is electronically available for personal and non-commercial use free of charge on IFAC website (registration required).

 

In 2019, the authorised Latvian translation of the International Code of Ethics for Professional Accountants (including International Independence Standards) with the permission of IFAC was performed by the Latvian Association of Certified Auditors and the Association of Accountants of the Republic of Latvia. The official translation into Latvian is available electronically free of charge to AARL members upon request. Please contact lrga@lrga.lv to receive a Request for publication.

 

The_Code_2018