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2022 Handbook of the International Code of Ethics for Professional Accountants

Including International Independence Standards

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.

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