International Ethics Standards Board for Accountants


The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.


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2020 Handbook of the International Code of Ethics for Professional Accountants

The 2020 edition of the IESBA Handbook includes the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) which has been effective since June 2019. It contains the revisions to the Code that will come into effect in 2021.


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