The 2015 edition of the Handbook contains the entire Code of Ethics for Professional Accountants™ (the Code). This edition also includes changes to certain non-assurance services pronouncements for both audit and assurance clients that will be effective in 2016. Early adoption is permitted; see “Changes” for details. Access the mobile-optimized and fully searchable web-based version of the Handbook for personal use or purchase print copies now. This Handbook replaces the 2014 edition of the IESBA Handbook.
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