Key Differences Between The IESSA™ and the Provisions of the IESBA Code Applicable to an Audit of Financial Statements

This publication provides an overview of the key differences between the IESSA and the ethics and independence provisions in the Code applicable to an audit of financial statements. It is intended to facilitate the understanding and implementation of the IESSA by firms that also follow the Code when performing audits of financial statements. Jurisdictional standard setters, regulators and oversight bodies, professional accountancy organizations, educational bodies and other stakeholders may also find the publication helpful.

For reference purposes, the IESBA has provided this marked-up version of the IESSA showing changes from the corresponding sections of the extant Code.