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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ALL RIGHTS ARE RESERVED. You may not reproduce, store or transmit in any form or by any means, electronic or otherwise, including photocopying, recording, or storage in any type of reference or information retrieval system, nor may you translate, modify or create derivative works or adaptations based on the text of any file, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to firstname.lastname@example.org. See also Permissions Information.