2020 Handbook of the International Code of Ethics for Professional Accountants
CHANGES OF SUBSTANCE FROM 2018 EDITION
The 2020 handbook of the International Code of Ethics for Professional Accountants replaces the 2018 edition and includes the following changes:
- Revisions to Part 4B of the Code to reflect terms and concepts used in the IAASB's International Standard on Assurance Engagements (ISAE) 3000 (Revised). Revised Part 4B and the related conforming amendments to the Glossary will come into effect in June 2021. Early adoption is permitted.
- Revisions to promote the role and mindset expected of professional accountants. These revisions are to Sections 100, 110, 120, 220 and the Glossary to the Code and will come into effect in December 2021. Early adoption is permitted.
These changes can be accessed using the IESBA eCode.
Visit our Standards and Pronouncements page to access final pronouncements issued subsequent to December 2020.
Visit our Consultations and Projects page to access current exposure drafts.