Forthcoming Key Changes to the IESBA Code

Below is a list of the forthcoming key changes to the International Ethics Standards Board for Accountants (IESBA) International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), available from:
International Code of Ethics for Professional Accountants focused on those which are coming into effect from 15 December 2022, except where indicated otherwise.

•   In April 2021, IESBA released revisions to the Non-Assurance Services (NAS) provisions of the Code.
https://www.ethicsboard.org/publications/final-pronouncement-revisions-non-assurance-service-provisions-code

•   In April 2021, IESBA also released revisions to the fee-related provisions of Parts 4A and 4B of the Code.
https://www.ethicsboard.org/publications/final-pronouncement-revisions-fee-related-provisions-code

•   In January 2021, IESBA released revisions to the Code addressing the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers.
https://www.ethicsboard.org/news-events/2021-01/iesba-underlines-importance-objectivity-engagement-quality-reviewers-and-other-appropriate-reviewers

• In April 2022 IESBA announced conforming amendments to the Code.
https://www.ethicsboard.org/publications/final-pronouncement-quality-management-related-conforming-amendments-code

•  In April 2022, IESBA released a revised definition of a PIE and related provisions (not effective until December 2024, early adoption is permitted and encouraged).
https://www.ethicsboard.org/publications/final-pronouncement-revisions-definitions-listed-entity-and-public-interest-entity-code