IESBA: 2022 Handbook of the International Code of Ethics for Professional Accountants | IFAC

2022 Handbook of the International Code of Ethics for Professional Accountants | IFAC

Including International Independence Standards

This 2022 edition contains recently approved revisions to the Code, including:

• The revisions to the non-assurance services (NAS) and fee-related provisions of the Code.
• The revisions to address the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers.
• The quality management-related conforming amendments to the Code that were issued as a result of the finalization of the International Auditing and Assurance Standards Board’s (IAASB) suite of quality management standards.

The back of the 2022 Handbook contains the IESBA-approved provisions related to the revised definition of a public interest entity  (PIE). These revised provisions will become effective in December 2024. Early adoption will be permitted.

 

 

https://www.ifac.org/system/files/publications/files/2022-IESBA-Handbook_ENG_Web_Secure.pdf

 

   

 

https://www.ifac.org/system/files/publications/files/The-IESBA-Code-Overview-of-Parts-and-Sections-Sept-2022.pdf