LATEST UPDATE

Now Available: 2026 IESBA Handbook, Including the Sustainability Standards

The International Ethics Standards Board for Accountants (IESBA) released the 2026 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards), available here.

This edition includes the IESBA’s sustainability-related standards and the new IESBA standard on using the work of an external expert. Together, these new standards provide a unified global approach to address the growing demand for trustworthy sustainability information that supports stakeholder decisions.

The IESBA Code is described here. More information about the IESBA’s work on sustainability is available here.

To help adoption and implementation of the IESBA standards, stakeholders are invited to submit requests for permission to reproduce or translate the IESBA Handbook via the Online Permissions Requests or Inquiries system on the IFAC website.