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IESBA Table of Concordance

Extant Code to Restructured Code
| Guidance & Support Tools
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


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