Effective Dates

Parts 1-3

  • Parts 1, 2 and 3 of the Code are effective as of June 15, 2019.

International Independence Standards (Parts 4A and 4B)

  • Part 4A relating to independence for audit and review engagements is effective for audits and reviews of financial statements for periods beginning on or after June 15, 2019.
  • Part 4B relating to independence for assurance engagements with respect to subject matter covering periods is effective for periods beginning on or after June 15, 2019; otherwise, it is effective as of June 15, 2019. Early adoption is permitted.

Long Association Provisions

The effective date of the Code does not override the effective date of the revised Long Association provisions in extant Sections 290 and 291 (as set out in the January 2017 long association close-off document).

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This version includes content that has been approved by the IESBA but is either not yet effective or has been superseded by a newer version.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.

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