The International Code of Ethics for Professional Accountants (including International Independence Standards) is now completely rewritten, easier to use, navigate and enforce. Beyond its new structure, the new Code brings together substantive revisions to ethics and independence provisions and clarifies how professional accountants should apply the conceptual framework to comply with the fundamental principles of ethics, and where applicable, be independent. The new Code is effective June 15, 2019.
This page will continue to be updated as materials are released.
IESBA Chairman Dr. Stavros Thomadakis explains the practical significance of the revised and restructured Code, an enhanced platform for developing relevant ethics and independence standards that are globally operable in a world of changing technologies, business methods and public expectations.
Resources & Tools
Bases for Conclusions
Revisions to Inducements Provisions
In the News
- Audit Conduct: Comparing International Independence Standards for Nonaudit Services to the SEC and PCAOB Independence Rules (August, 2018)
- Accounting Web: 5 Key Takeaways from the New International Ethics (May 10, 2018)
- Journal of Accountancy: 5 things you need to know about the new international ethics code (May 8, 2018)
- Compliance Week: Global body reboots ethics rules for accountants (April 25, 2018)
- Accounting Web: International Ethics Standards Board Revamps Standards (April 24, 2018)
- CFO Innovation: Revamped Code of Ethics Released for Professional Accountants (April 16, 2018)
- Accounting Today: IESBA rewrites code of ethics for accountants (April 10, 2018)