25 October 2021

2021 Handbook published

The International Ethics Standards Board for Accountants (IESBA) has published the 2021 Edition of the Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards).

The new edition incorporates recently approved changes to the Code of Ethics:

  • 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" 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" 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: