Now Available: IESBA Handbook 2023 Edition

The International Ethics Standards Board for Accountants (IESBA) has released the 2023 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards), available on:

https://www.ethicsboard.org/publications/2023-handbook-international-code-ethics-professional-accountants?utm_source=Main+List+New&utm_campaign=3a43b026d9-EMAIL_CAMPAIGN_2023_09_20_04_03&utm_medium=email&utm_term=0_-3a43b026d9-%5BLIST_EMAIL_ID%5D

This handbook replaces the 2022 edition and incorporates the following revisions:

• The revisions relating to (a) the definition of engagement team, and (b) group audits.
• The upcoming expiry of the ‘jurisdictional provision’ addressing long association of personnel with an audit client, which will no longer be available for audits of financial statements for periods beginning on or after December 15, 2023.

The back of the 2023 Handbook contains the IESBA-approved revisions to the Code, which will become effective in December 2024.

For more information on the IESBA Code, follow the link:

https://www.ethicsboard.org/iesba-code?utm_source=Main%20List%20New&utm_campaign=3a43b026d9-EMAIL_CAMPAIGN_2023_09_20_04_03&utm_medium=email&utm_term=0_-3a43b026d9-%5BLIST_EMAIL_ID%5D