Help with the eCode

Key Features

Watch a demonstration of the eCode features.



Key features include:

The Guide to the Code. The guide explains the purpose of the Code, how it is structured and how to use it.


The arrow illustrated below indicates that there are some tools to explore. Click on the arrow to open the toolbox and access tools, including the building blocks, non-authoritative material, share and bookmark.

Building blocks approach. A description of the buidling blocks approach in establishing the structure of the Code is accessible in the toolbox attached to each Part heading. The text in the building blocks toolbox is the same within a Part (for example, is identical throughout Part 1) but varies between Parts (for example, building blocks text for Part 1 differs from the text for Part 4A).

Non-authoritative material. Non-authoritative material can be accessed in the toolbox. 

 A permanent arrow at the part, section or paragraph level indicates that there is linked material. Click on the arrow to open the toolbox, then click the 'flower'-button to view the linked material.

The non-authoritative material is linked to sections and paragraphs and consists of: 

  • Foundational material linked to each Part
  • Non-authoritative material linked at relevant sections or paragraphs. For example, links to Basis for Conclusions, Q&As and explanatory videos.

Navigational tools such as 

  • Hyperlinks to material cross referenced in the Code.  When you click on a hyperlink, a new window opens at the appropriate reference in the Code.  You can return to where you came from by closing the new browser window.
  • Pop-ups with definitions and descriptions of terms used in the Code appear the first time a defined term is used in a paragraph
  • An interactive table of contents
  • Use of color to distinguish between Parts of the Code
  • Expandable content (i.e., accordion approach)
  • Footers to move to the next page
  • Navigate back to where you came from by using the back function in the browser
  • The ability to share a paragraph via email or social media. (When you hover over a paragraph, an arrow to a toolbox appears to access these features)

  • The ability to bookmark the paragraph. Note that the bookmark tool doesn’t insert bookmarks automatically, but rather it lets you copy the specific paragraph link to add to your favourites in your browser. (When you hover over a paragraph, an arrow appears, enabling access these features)

  • The ability to print and copy extracts of the Code.  Select the extract you wish to print or copy and use Ctrl P or Ctrl C to print or copy the extract.



Perform searches using either:

Standard keyword search. This is the default mode.  It also finds common variants of the word you are searching for, e.g. a search for entity will find references to entities etc. 

Tips for using standard search:

  • When searching for a defined term, the glossary definition will appear first.  Given the importance of defined terms, the standard search results are tailored to give prominence to the defined term.
  • Avoid using words such as "and"/"or". If you want to combine words, refer to Boolean search below. The standard search will only display results where that word appears. (For example, a search for family and financial interest will only include passages where the word and appears.  Try searching family financial interest instead).
  • Use of quotation marks in the standard search will not limit the results to an exact match.  Try the Boolean search if you wish to limit your search to an exact match.
  • Standard search results will search the paragraphs but not the headings for your keywords.

Strict search with Boolean operators. Boolean search allows you to combine keywords with 5 operators (quotation marks, AND, OR, NOT, and parentheses) to produce more precise results when searching for a specific item in the Code. 

  • Quotation marks: used to search for an exact term or phrase, such as “family member” or “those charged with governance”
  • AND: used between two keywords or phrases to display only those paragraphs containing both keywords or phrases, such as “inducement” AND “family member”
  • OR: used between two keywords or phrases to display all paragraphs containing either keyword or phrase, such as “director” OR “those charged with governance”
  • NOT: used to exclude a specific keyword or phrase from your search, such as “financial” NOT “non-financial”
  • Parentheses: used to construct more complex searches by combining keywords or phrases with multiple operators, such as “inducement” AND (“family member” OR “close business associate”)

The Boolean search is an option in the Advanced search filters.

Filters. Use filters to refine search results using the advanced search features.

  • Restrict results to one Part of the Code
  • Search only within the headings. This search will only find the keyword in the headings used in accordions.
  • Search requirements only. This search will limit results to paragraphs identified as "R" paragraphs in the Code.
  • Search for explicit prohibitions. This will search for paragraphs that contain an explicit "shall not" statement.

Feedback on search: The search function will be further improved over time based on users' search patterns.  When using the search feature, you are encouraged to indicate whether the search result was useful. Data related to usage is collected to facilitate future refinements, but the software does not track individual users.

Search results will only display paragraphs within the Code and do not include non-authoritative material. 

Note: a search may not result in finding all applicable paragraphs. Complying with the Code requires knowing, understanding and applying all the relevant provisions.

Search for the information you need.


Version selection mechanism 

Using the version selection mechanism on the menu screen you are able to select which version of the Code you wish to access.  The default version that you are viewing is the extant version. However, once the IESBA approves and issues amendments to the Code, you will be able to access a version that incorporates those amendments using the version selector.

Click on the version that you wish to see.  More information about what changes are incorporated in your selected version will be available upon selecting that version. You are then able to confirm whether this is the version you require or return to the extant Code.  When you are accessing a version other than the extant version, a black bar will appear at the top of each page informing you that you are viewing a non-current version of the Code.

Additional resources and tools

Resources and tools for promoting awareness of the Code and to support its adoption and effective implementation are also available. For information on recent developments and to obtain final pronouncements issued subsequent to July 2018, visit the IESBA website.

Get In Touch

As you begin using the eCode, your suggestions and comments are most welcome for consideration as future versions are developed. Please email with your feedback.


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