2014 Handbook of the Code of Ethics for Professional Accountants
The 2014 IESBA Handbook contains the entire Code of Ethics for Professional Accountants (the Code). This edition incorporates several revised pronouncements that were published previously and are now effective—addressing a breach of a requirement of the Code, conflicts of interest, and the definition of “those charged with governance.” It also contains the revised definition of “engagement team” (effective for audits of financial statements for periods ending on or after December 15, 2014).
For changes to the Code subsequent to June 30, 2014, see www.ethicsboard.org.
The handbook is available in print for US $65.00 (plus shipping & handling). Order print copies using the Purchase button.
Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.
Handbooks, Standards, and Pronouncements
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.