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Revised Code of Ethics for professional accountants

  • IESBA (International Ethics Standards Board for Accountants) (lt gray) Image

13 Apr 2018

The International Ethics Standards Board for Accountants (IESBA) has released a rewritten Code of Ethics for professional accountants that is easier to navigate, use and enforce.

While the fundamental principles of ethics have not changed, major revisions have been made to the unifying conceptual framework — the approach used to identify, evaluate and address threats to compliance with the fundamental principles and, where applicable, independence.

The press release on the IESBA website offers an overview of the changes as well as access to the revised document.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.