International Code of Ethics Archives - Leaf Quality Systems (Pty) Ltd

Now Available: IESBA Handbook 2025 Edition

Leaf Quality Systems2025-11-26T12:23:23+02:00

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 [...]

IESBA Issues Staff Alert – Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations

2025-08-28T15:38:48+02:00

LATEST UPDATE Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations Private equity (PE) investment in accounting firms has grown significantly over the past five years in a number of major jurisdictions. Such investment may trigger ethical and independence implications, as a result of related structural, strategic and operational changes to a firm. A Staff Alert, which highlights key ethical matters that accounting firms should bear in mind when considering, or accepting investment from PE organisations has been issued by the International Ethics Standards Board for Accountants (IESBA). Titled, Private Equity Investment [...]