The 2015 IESBA Handbook contains the entire Code of Ethics for Professional Accountants (the Code). The entire Code is currently effective with the exception of "Changes to the Code—Certain Non-assurance Services Provisions for Audit Clients and Assurance Clients." These changes will be effective April 15, 2016. See inside for details.
For information on recent developments and to obtain final pronouncements issued subsequent to May 31, 2015, visit the IESBA’s website at www.ethicsboard.org.
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