2018 International Code of Ethics

The International Code of Ethics for Professional Accountants (including International Independence Standards) is effective as of June 15, 2019. The 2018 IESBA Handbook is available for purchase and a free PDF version of the Code can also be downloaded.

With innovative ‘app-like’ functionality, a digital implementation tool is also available for the Code of Ethics: the IESBA eCode. The eCode facilitates greater understanding of the Code's fundamental building blocks, as well as its scalability.

Additional resources and tools to support adoption and implementation of the Code are also available online

For information on recent developments and for final pronouncements issued subsequent to July 2018, visit the IESBA website.

2016 Code of Ethics

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.