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.

 

2018 Handbook of the International Code of Ethics for Professional Accountants

The 2018 International Code of Ethics for Professional Accountants, including International Independence Standards, which is effective as of June 2019, includes substantive revisions and is completely rewritten under a new structure and drafting convention.

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