2021 Handbook of the International Code of Ethics for Professional Accountants

Including International Independence Standards

IESBA
Oct 21, 2021 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-464-7
English

Purchase

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.
 
Overview of the IESBA Code – Parts and Sections Subtitle

DOWNLOAD PDF (68K)

 
 

Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 

Get the latest updates delivered to your inbox

Subscribe now

 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree