2021 Handbook of the International Code of Ethics for Professional Accountants

This 2021 edition contains recently approved revisions to the Code, including:

• The revisions to Part 4B to align terms and concepts used in the Code to those in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Assurance Engagements (ISAE) 3000 (Revised). Those revisions became effective in June 2021.
• The revisions to Parts 1 and 2 to promote the role and mindset expected of professional accountants. Those revisions will become effective in December 2021. Early adoption is encouraged.

Approved revisions which are not yet effective have been included in the back of the Handbook. These revisions will become effective in December 2022 and include:

• Revisions to the Code addressing the objectivity of an engagement quality reviewer and other appropriate reviewers.
• Revisions to the non-assurance services provisions of the Code.
• Revisions to the fee-related provisions of the Code.

 

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