Publications

Below is a list of IESBA publications. Visit IFAC's online bookstore for a complete list of IESBA and other IFAC publications.

• Code of Ethics for Professional Accountants (revised July 2009)
• Code of Ethics for Professional Accountants (revised July 2006)
• Code of Ethics for Professional Accountants (revised June 2005)

Adoption and Implementation

IESBA staff have prepared the materials below to support implementation of the Code of Ethics for Professional Accountants (revised July 2009). The documents are non-authoritative and are issued for information purposes only.

PowerPoint Presentations

• Overview of the Code -This PowerPoint presentation provides an overview of the provisions of the Code.
• Independence - This PowerPoint presentation provides an in-depth discussion of the independence provisions contained in Section 290 of the Code.
• Independence Public Interest Entities - This PowerPoint presentation provides an in-depth discussion of the independence provisions that are applicable to public interest entities.

Overview of Independence Requirements

• Overview of Independence Requirements - This document features an overview of the independence requirements contained in Section 290 of the Code of Ethics that relate to rotation, cooling off period, provision of non-assurance services, fees and compensation and evaluation policies.

Comparisons

• High-level Comparison - This document contains an overview of the nature of the changes that were made to the Code of Ethics (revised July 2009) from the Code of Ethics (revised June 2006).
• Detailed-Comparison - This comparison details the principle changes between the Code of Ethics (revised July 2009) and the Code of Ethics (revised June 2006). It is intended to direct readers to the principle changes and provides paragraph references to the two Codes.

Template

• Comparison Template - This document contains a template that can be used to compare the requirements in a jurisdiction to the Code of Ethics (revised July 2009). It contains the complete text of the Code.

Strategic and Operational Plan

The IESBA Strategic and Operational Plan 2008-2009 sets out the activities of the IESBA for the period 2008 to 2009 following the completion of its current projects on independence and on improving the clarity of the IFAC Code of Ethics for Professional Accountants. The plan is set within the context of the overall strategy of IFAC.

Translations

For information regarding IFAC's policy on the translation of IESBA and other IFAC standards, please read the IFAC policy statement, Translation of Standards and Guidance Issued by the International Federation of Accountants.

eNews

The IESBA issues regular electronic updates on its activities and current initiatives. To receive eNews updates by email, click here to register.