February 4, 2015, letter commenting on IESBA’s November 2014 Consultation Paper, “Improving the Structure of the Code of Ethics for Professional Accountants”

This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Ethics Standards Board for Accountant's (IESBA) Consultation Paper entitled Improving the Structure of the Code of Ethics for Professional Accountants (the Code). GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.