|Mr. Benjamin R. Punongbayan, founder of the |
Punongbayan & Araullo (P&A) Grant Thornton.
Photo owned by the University of the East, Manila.
Visit their website at https://www.ue.edu.ph/manila/index.html.
As per last search through Google, I haven't found a copy or a link leading me to download a copy of the 2013 Code of Ethics. Nevertheless, you can download a copy of the IFAC 2013 Code of Ethics through their website with the following link: https://www.ifac.org/publications-resources/2013-handbook-code-ethics-professional-accountants. You need to agree with the terms and conditions provided by IFAC and sign in (if you already have an account) or sign up (if you don't have one yet) to download the said Code of Ethics.
These are the revisions made by the PRC BOA in matters relating to PIEs as provided in the first page of the resolution published in their website (link: http://boa.com.ph/2016/01/new-code-of-ethics-released/)
- Section 290 - contains additional provisions that reflect the extent of public interest in certain entities.
- Section 290.25 - enumerates the categories of Public Interest Entities (PIEs).
- Section 290.26 - encourages firms and member bodies to determine whether or not to treat additional entities, or certain categories of entities as PIEs on account of their large number and wide range of stockholders
- Definition of PIE (under Rule 68 of SRC) - Publicly Accountable Entities (PAE) which to same extent would fall under different criteria and categories inconsistent with the definition and category of PIE as prescribed under the IFAC Code.