Title

The Ramsay Report and the regulation of auditor independence in Australia

Document Type

Journal Article

Publisher

Australian Society of Certified Practising Accountants

Faculty

Business and Public Management

School

Accounting, Finance and Business Economics

RAS ID

477

Comments

This article was originally published as: Hayes, C. (2002). The Ramsay report and the regulation of auditor independence in Australia. Australian Accounting Review, 12(27), 3-11. Original available here

Abstract

This paper provides an overview of key recommendations contained in the Ramsay Report (2001), “Independence of Australian Company Auditors”, vis-à-vis current Australian requirements and the overseas developments on which they are based. Specific reference is made to the United States Securities and Exchange Commission “Rules on Audit Independence”, released in November 2000, and the proposals contained in the International Federation of Accountants Ethics Committee's re-exposure draft, “Independence—Proposed Changes to the Code of Ethics for Professional Accountants”, released in April 2001.

DOI

10.1111/j.1835-2561.2002.tb00198.x

 
COinS
 

Link to publisher version (DOI)

10.1111/j.1835-2561.2002.tb00198.x