The 2012 handbook is out of stock.

To access the 2013 Handbook, click here 

The IESBA handbook contains the entire Code of Ethics for Professional Accountants, effective January 1, 2011. The 2012 edition includes a new introduction and editorial amendments. It replaces the 2010 edition of the IESBA handbook.

IPSASB’s response provides some information on the IPSASB’s current actions related to public interest oversight of its activities. We believe that it is important to address the question of oversight first since this is of fundamental significance to the IPSASB and activities to implement oversight are well under way. It will be important that we can take these forward in a way which complements and reinforces the endorsement and implementation mechanisms that would be likely to be necessary for IPSAS adoption across EU Member States.

The International Federation of Accountants (IFAC), the global organization for the accountancy profession with members and associates in 127 countries, welcomes the Spanish translation of the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants (IESBA).

This single, Spanish translation is the result of a collaborative effort by several IFAC member bodies. The translation was performed by Instituto de Censores Jurados de Cuentas de España and reviewed by Instituto Mexicano de Contadores Públicos, together with Federación Argentina de Consejos Profesionales de Ciencias Económicas and a review committee comprising representatives from IFAC member bodies in Argentina, Bolivia, Chile, Colombia, Costa Rica, Mexico, Panama, Paraguay and Uruguay, and other key stakeholders.

The translated publication includes an unofficial Table of Equivalencies showing differences between terminology used in Spain and that commonly used in Latin America.

Ian Ball, IFAC Chief Executive Officer said, “IFAC has received many inquiries regarding the availability of a Spanish translation of the Code of Ethics for Professional Accountants. We are delighted that these IFAC member bodies have cooperated to make this important pronouncement widely available to Spanish-speaking accountants and other interested parties.”

This publication in PDF format can be downloaded free of charge for personal use from the IFAC website. It has not been published in print format. Reproduction, distribution or dissemination of the publication requires permission of IFAC. Contact permissions@ifac.org for further information.

For an overview of translations of IFAC’s publications, please visit the IFAC Translations Database: www.ifac.org/about-ifac/translations-permissions/translations-database

About the IESBA
The IESBA serves the public interest by setting high-quality ethical standards for professional accountants and by facilitating the convergence of international and national ethical standards, including auditor independence requirements, through the development of a robust, internationally appropriate code of ethics.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 167 members and associates in 127 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.

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Presentation given by Paul Thompson, Deputy Director, SME and SMP Affairs, IFAC, at the Malaysian Institute of Accountants Conference, Auditing Micro-Entities Efficiently and Effectively, March 23, 2012, Kuala Lumpur.

Presentation given by Phil Cowperthwaite, IFAC SMP Committee member, at the Malaysian Institute of Accountants Conference, Auditing Micro-Entities Efficiently and Effectively, March 23, 2012, Kuala Lumpur.

The Monitoring Group (MG) has issued a public consultation on the governance arrangements for standard setting. IFAC recognizes the importance of ongoing review and dialogue to enhance these governance arrangements, and we welcome the opportunity to respond to this consultation.

IFAC encourages all key stakeholders and interested parties to consider responding to the MG consultation.