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The International Ethics Standards Board for Accountants (IESBA) today released the 2025 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). This handbook incorporates the tax planning pronouncement that became effective for tax planning services and activities beginning after June 30, 2025.
The back of Volume 1 of the 2025 Handbook contains the IESBA-approved revisions to the Code addressing Using the Work of an External Expert as well as Sustainability Reporting-related Revisions. These revisions will become effective December 2026.
The new Volume 2 of the IESBA Handbook contains the International Ethics Standards for Sustainability Assurance (including Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance and the provisions addressing Using the Work of an External Expert. These provisions become effective December 2026, except for certain independence provisions relating to value chain, which become effective July 2028.
Click here to learn more about the IESBA Code.
Reproducing and Translating the IESBA Handbook
To help adoption and implementation of the IESBA standards, stakeholders are invited to submit requests for permission to reproduce or translate the IESBA Handbook via the Online Permissions Requests or Inquiries system on the IFAC website.
About IESBA
The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.
Along with the International Auditing and Assurance Standards Board, the IESBA is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board (PIOB) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.