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Restructured Code—IESBA Update, Compilation & Mapping Table

| Guidance & Support Tools

The IESBA Update summarizes the second and final phase of the board's Structure of the Code project. The aim of the project is to comprehensively review the structure and drafting of the IESBA Code of Ethics for Professional Accountants™ (the Code) to enhance its understandability and usability, thereby facilitating its adoption, effective implementation, consistent application, and enforcement.

The staff-prepared compilation of the proposed restructured Code includes the agreed-in-principle texts of Phase 1 of the Structure and Safeguards projects, and the proposed texts in Structure ED-2, Safeguards ED-2, and the Applicability ED.

The Mapping Table shows the material in the extant Code compared to the proposed restructured Code.

Compilation of Proposed Restructured Code
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