International Code of Ethics for Professional Accountants (including International Independence Standards)

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Part 1 - Complying with the Code, Fundamental Principles and Conceptual Framework Part 2 - Professional Accountants in Business Part 3 - Professional Accountants in Public Practice Part 4A - Independence For Audit And Review Engagements Part 4B - Independence For Assurance Engagements Other Than Audit And Review Engagements Glossary

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Fundamental Principles

Integrity
Objectivity
Professional Competence and Due Care
Confidentiality
Professional Behavior

Independence

Independence of Mind
Independence in Appearance

Conceptual Framework

Identifying threats
Evaluating Threats
Addressing Threats

Threats to Compliance

Self-interest
Self-review
Advocacy
Familiarity
Intimidation

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GUIDE TO THE CODE

PART 1

COMPLYING WITH THE CODE, FUNDAMENTAL PRINCIPLES AND CONCEPTUAL FRAMEWORK

100

COMPLYING WITH THE CODE

110

THE FUNDAMENTAL PRINCIPLES

111

112

113

Professional Competence and Due Care

114

Confidentiality

115

Professional Behavior

120

THE CONCEPTUAL FRAMEWORK

PART 2

PROFESSIONAL ACCOUNTANTS IN BUSINESS

200

Applying the Conceptual Framework – Professional Accountants in Business

210

Conflicts of Interest

220

PREPARATION AND PRESENTATION OF INFORMATION

230

ACTING WITH SUFFICIENT EXPERTISE

240

FINANCIAL INTERESTS, COMPENSATION AND INCENTIVES LINKED TO FINANCIAL REPORTING AND DECISION MAKING

250

INDUCEMENTS, INCLUDING GIFTS AND HOSPITALITY

260

RESPONDING TO NON-COMPLIANCE WITH LAWS AND REGULATIONS

270

PRESSURE TO BREACH THE FUNDAMENTAL PRINCIPLES

PART 3

PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE

300

APPLYING THE CONCEPTUAL FRAMEWORK – PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE

310

CONFLICTS OF INTEREST

320

PROFESSIONAL APPOINTMENTS

321

SECOND OPINIONS

330

FEES AND OTHER TYPES OF REMUNERATION

340

INDUCEMENTS, INCLUDING GIFTS AND HOSPITALITY

350

CUSTODY OF CLIENT ASSETS

360

RESPONDING TO NON-COMPLIANCE WITH LAWS AND REGULATIONS

International Independence Standards

PART 4A

INDEPENDENCE FOR AUDIT AND REVIEW ENGAGEMENTS

400

APPLYING THE CONCEPTUAL FRAMEWORK TO INDEPENDENCE FOR AUDIT AND REVIEW ENGAGEMENTS

Public Interest Entities

Related Entities

Period During which Independence is Required

Communication with those Charged with Governance

General Documentation of Independence for Audit and Review Engagements

Mergers and Acquisitions

Breach of an Independence Provision for Audit and Review Engagements

410

411

COMPENSATION AND EVALUATION POLICIES

420

GIFTS AND HOSPITALITY

430

ACTUAL OR THREATENED LITIGATION

510

FINANCIAL INTERESTS

511

LOANS AND GUARANTEES

520

BUSINESS RELATIONSHIPS

521

FAMILY AND PERSONAL RELATIONSHIPS

522

RECENT SERVICE WITH AN AUDIT CLIENT

523

SERVING AS A DIRECTOR OR OFFICER OF AN AUDIT CLIENT

524

EMPLOYMENT WITH AN AUDIT CLIENT

525

TEMPORARY PERSONNEL ASSIGNMENTS

540

LONG ASSOCIATION OF PERSONNEL (INCLUDING PARTNER ROTATION) WITH AN AUDIT CLIENT

600

PROVISION OF NON-ASSURANCE SERVICES TO AN AUDIT CLIENT

Prohibition on Assuming Management Responsibilities

601

ACCOUNTING AND BOOKKEEPING SERVICES

602

ADMINISTRATIVE SERVICES

603

VALUATION SERVICES

604

605

INTERNAL AUDIT SERVICES

606

INFORMATION TECHNOLOGY SYSTEMS SERVICES

607

LITIGATION SUPPORT SERVICES

608

609

RECRUITING SERVICES

610

CORPORATE FINANCE SERVICES

800

REPORTS ON SPECIAL PURPOSE FINANCIAL STATEMENTS THAT INCLUDE A RESTRICTION ON USE AND DISTRIBUTION (AUDIT AND REVIEW ENGAGEMENTS)

PART 4B

INDEPENDENCE FOR ASSURANCE ENGAGEMENTS OTHER THAN AUDIT AND REVIEW ENGAGEMENTS

900

APPLYING THE CONCEPTUAL FRAMEWORK TO INDEPENDENCE FOR ASSURANCE ENGAGEMENTS OTHER THAN AUDIT AND REVIEW ENGAGEMENTS

905

906

GIFTS AND HOSPITALITY

907

ACTUAL OR THREATENED LITIGATION

910

FINANCIAL INTERESTS

911

LOANS AND GUARANTEES

920

BUSINESS RELATIONSHIPS

921

FAMILY AND PERSONAL RELATIONSHIPS

922

RECENT SERVICE WITH AN ASSURANCE CLIENT

923

SERVING AS A DIRECTOR OR OFFICER OF AN ASSURANCE CLIENT

924

EMPLOYMENT WITH AN ASSURANCE CLIENT

940

LONG ASSOCIATION OF PERSONNEL WITH AN ASSURANCE CLIENT

950

PROVISION OF NON-ASSURANCE SERVICES TO ASSURANCE CLIENTS

990

REPORTS THAT INCLUDE A RESTRICTION ON USE AND DISTRIBUTION (ASSURANCE ENGAGEMENTS OTHER THAN AUDIT AND REVIEW ENGAGEMENTS)

GLOSSARY
Including Lists Of Abbreviations

EFFECTIVE DATES

Available Versions

To view a previous or future version of the Code, i.e. a version that includes passages that have either been superseded or that have been issued but are not yet effective, select one below:

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December 2021
June 2021 - Extant
June 2019

Appendix

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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.

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 changes to Part 4B.

Part 4B relating to independence for assurance practitioners with respect to underlying subject matter covering periods is effective for periods beginning on or after June 15, 2021; otherwise, it is effective as of June 15, 2021. Early adoption is permitted.