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



Note About Available Versions

This version includes content that has been approved by the IESBA but is either not yet effective or has been superseded by a newer version. You are able to return to the extant version at any time by clicking on “Return to Extant Version” in the black bar at the top of any page.

I Understand

December 2021

You are now leaving the extant Code to view another version that contains passages that have either been superseded or that have been issued but are not yet effective.

This version of the eCode incorporates revisions to the Code to promote the role and mindset expected of professional accountants.

Revisions to the Code to promote the role and mindset expected of professional accountants will be effective as of December 31, 2021. Early adoption will be permitted


I Understand