Guidance & Support Tools
Published: Jan 11, 2018
IESBA Table of Concordance
Extant Code to Restructured Code
This Table of Concordance was prepared by the IESBA staff for information only to assist readers of the restructured Code and facilitate implementation . The extant Code paragraphs in this table refer to those in the 2016 IESBA Handbook, Code of Ethics for Professional Accountants as revised by the:
Where appropriate, the document also includes additional information about why changes were made to the extant Code. For additional information, please visit www.ethicsboard.org/restructured-code.
- NOCLAR Pronouncement—Responding to Non-Compliance with Laws and Regulations;
- Close-Off Document—Changes to the Code Addressing the Long Association of Personnel with an Audit or Assurance Client; and
- Close-Off Document—Changes to Part C of the Code Addressing Preparation and Presentation of Information and Pressure to Breach the Fundamental Principles.
Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.
Find more publications & resources related to:
Code of Ethics
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.