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IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audits of Public Interest Entities

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The document provides an overview of the prohibited services, interests, relationships and other actions that apply under the Code when a firm audits a public interest entity. The document is a high-level summary and is not a substitute for reading the Code, which provides details on the application of these prohibitions. A complete list of the explicit prohibitions in the Code is accessible via the IESBA eCode.


It is intended to help facilitate the adoption and effective implementation of the Code.This publication does not constitute an authoritative pronouncements of the board, nor does it amend or override the Code

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