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International publication

Updates from International publication

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The International Ethics Standards Board for Accountants (IESBA) released the 2022 edition of the Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards).

This handbook replaces the 2021 edition and incorporates the following revisions that would become effective in December 2022:

  • Revisions to the Non-Assurance Services (NAS) and fee-related provisions,
  • Revisions to address the objectivity of an Engagement Quality Reviewer (EQR) and other appropriate reviewers,
  • The quality management-related conforming amendments that were issued as a result of the finalisation of the IAASB’s suite of quality management standards.

To access the text of the publication, please click here

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