October 31, 2019, letter commenting on IESBA's July 2019 Exposure Draft, "Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants"

This letter provides GAO's response to the exposure draft, Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence. Our comments reflect the importance we place on reinforcing the values promoted in both the International Code of Ethics for Professional Accountants (Code) and GAGAS.