2022 Handbook of the International Code of Ethics for Professional Accountants
Including International Independence Standards
IESBA
Sep 08, 2022 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-508-8
English
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.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2021 Handbook of the International Code of Ethics for Professional Accountants
- About The IESBA
- Report on IESBA Accomplishments, 2020 – 2021
- Benchmarking International Independence Standards
- Q&A publication explaining key revisions to the non-assurance services (NAS) provisions
- Final Pronouncement: Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
- IESBA Strategy and Work Plan for 2019‒2023
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2019 Handbook of International Education Standards
