The eCode is an electronic version of the currently effective International Code of Ethics for Professional Accountants (including International Independence Standards).

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Copyright © July 2018 by the International Federation of Accountants (IFAC). All rights reserved. By using this eCode, you agree to the following terms of use. This 2018 edition of the eCode may be reproduced in part solely for professional and personal reference and research work. For all other uses of the eCode, including reproduction, translation, modification or adaptation, please direct permission requests to