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
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Briefing Note for Global Sustainability Roundtables
- Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
- Proposed Revisions to the Code Addressing Tax Planning and Related Services
- Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
