iesba_code_-_threats_and_safeguards.pdf

? 2013 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. 1/5 IESBA Code: Threats and Safeguards The IESBA Code adopts a conceptual framework approach. You can read more about this in the documents: ? The Independence Framework, and Independence in Mind and Appearance; and ? IESBA Code – Introduction and Fundamental Principles. The purpose of this document is to explain the categories of threats to independence as well as examples of safeguards that may eliminate or reduce threats to an acceptable level. ? 2013 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. 2/5 IESBA Code: Threats and Safeguards Threats and Safeguards Click the tabs to view categories of threats to independence and information on safeguards ? 2013 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. 3/5 IESBA Code: T