2022 Handbook of the International Code of Ethics for Professional Accountants
This 2022 edition contains recently approved revisions to the Code, including:
- The revisions to the non-assurance services (NAS) and fee-related provisions of the Code.
- The revisions to address the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers.
- The quality management-related conforming amendments to the Code that were issued as a result of the finalization of the International Auditing and Assurance Standards Board’s (IAASB) suite of quality management standards.
The back of the 2022 Handbook contains the IESBA-approved provisions related to the revised definition of a public interest entity (PIE). These revised provisions will become effective in December 2024. Early adoption will be permitted.