LATEST UPDATE

Now Available: IESBA Handbook 2025 Edition

Digital Access and Print Orders Available

The International Ethics Standards Board for Accountants (IESBA) has released the 2025 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards), available on: https://www.ethicsboard.org/publications/2025-handbook-international-code-ethics-professional-accountants

This handbook incorporates the tax planning pronouncement that became effective for tax planning services and activities after 30 June 2025.

The back of Volume 1 of the 2025 Handbook contains the IESBA-approved revisions to the Code addressing ‘Using the Work of an External Expert’, as well as ‘Sustainability Reporting-related Revisions’. These revisions will become effective from December 2026.

The new Volume 2 of the IESBA Handbook contains the ‘International Ethics Standards for Sustainability Assurance (including Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance’, and the provisions addressing ‘Using the Work of an External Expert’. These provisions become effective from December 2026, except for certain independence provisions relating to value chain, which become effective from July 2028.

More information about the IESBA Code is available on: https://www.ethicsboard.org/iesba-code