IESB reference materials
International Ethics Standards Board for Accountants
Handbook of the International Code of Ethics for Professional Accountants
Including International Independence Standards
[Effective from December 15, 2023]
Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
Final Pronouncement
[February 2023]
Basis for Conclusions
Prepared by the Staff of the IESBA
[February 2023]
