Now Available: IESBA Handbook 2024 Edition
The International Ethics Standards Board for Accountants (IESBA) has released the 2024 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). This handbook replaces the 2023 edition and incorporates the following:
- Revisions relating to the definition of a ‘public interest entity’ and related provisions
- Changes to the definitions of ‘audit client’ and ‘group audit client’ in the Glossary
- Technology-related provisions of the Code.
The back of the 2024 Handbook contains the IESBA-approved revisions to the Code addressing Tax Planning and Related Services, available on:
Follow the link to learn more about the IESBA Code: