COEPA - What does COEPA stand for? The Free Dictionary
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On August 22, 2012, IESBA issued an exposure draft (ED) titled "Responding to a Suspected Illegal Act" that would modify COEPA to outline the types of situations where a professional accountant would have an ethical responsibility to blow the whistle.
This approach describes the same actions that are prescribed by COEPA for resolution of other ethical conflicts accountants face.
Another interesting addition in the ED involves the Professional Behavior section of COEPA.