The Handbook contains the entire Code of Ethics for Professional Accountants™ (the Code). This edition includes two new sections—225 and 360, and conforming amendments to other sections—addressing professional accountants’ responsibilities when they become aware of non-compliance with laws and regulations (NOCLAR). See NOCLAR standard, supporting documents, and guidance on the IESBA site: Responding to NOCLAR.
Changes regarding NOCLAR will be effective July 15, 2017. Early adoption is permitted. 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 2015 edition of the IESBA Handbook.
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