• Alignment of Part 4B (Independence – other audit engagements) with ISAE 3000 (Revised) (Assurance Engagements Other than Audits or Reviews of Historical Financial Information). The revisions became effective on 15 June 2021 ("Neu auf WPK.de" 7 January 2020 (German)).
• Revisions to Parts 1 and 2 on the Role and Mindset Expected of Professional Accountants (Role and Mindset). The revisions became effective on 31 December 2021 ("Neu auf WPK.de" 6 October 2020 (German)).

In addition, approved revisions have been included in the back of the Handbook (starting on page 251) that will not become effective until December 2022:

• Revisions on the Objectivity of Engagement Quality Reviewer and Other Appropriate Reviewers ("Neu auf WPK.de" 19 January 2021 (German)).
• Revisions to Non-Assurance Services ("Neu auf WPK.de" 5 May 2021 (German)).
• Revisions to Fees ("Neu auf WPK.de" 5 May 2021 (German)).