Restructured Code—IESBA Update, Compilation & Mapping Table

IESBA
Jan 24, 2017 | Guidance & Support Tools
674 Pages
English

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

DOWNLOAD PDF (1.5 MB)

 
 

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