IESBA Table of Concordance

Extant Code to Restructured Code

IESBA
Jan 11, 2018 | Guidance & Support Tools
33 Pages
English

This Table of Concordance was prepared by the IESBA staff for information only to assist readers of the restructured Code and facilitate implementation . The extant Code paragraphs in this table refer to those in the 2016 IESBA Handbook, Code of Ethics for Professional Accountants as revised by the:
  • NOCLAR Pronouncement—Responding to Non-Compliance with Laws and Regulations;
  • Close-Off Document—Changes to the Code Addressing the Long Association of Personnel with an Audit or Assurance Client; and
  • Close-Off Document—Changes to Part C of the Code Addressing Preparation and Presentation of Information and Pressure to Breach the Fundamental Principles.
Where appropriate, the document also includes additional information about why changes were made to the extant Code. For additional information, please visit www.ethicsboard.org/restructured-code

 

 

Copyright © 2023 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