The 2016 IESBA Handbook contains the entire Code of Ethics for Professional Accountants (the Code). This edition contains new Sections 225 and 360 addressing professional accountants’ responsibilities when they become aware of non-compliance or suspected non-compliance with laws and regulations (NOCLAR) committed by a client or employer. Consequential and conforming changes have been made to Sections 100, 140, 150, 210, and 270 of the Code. These changes will be effective July 15, 2017.
For information on recent developments and to obtain final pronouncements issued subsequent to July 2016, visit the IESBA’s website at www.ethicsboard.org.
All publications are available to the public; however, you must register/login to view them.
ALL RIGHTS ARE RESERVED. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (i.e. professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to firstname.lastname@example.org. See also Permissions Information.