10 November 2022

2022 Handbook published

Changes as of 15 December 2022

The new edition takes account of the following approved amendments to the Code of Ethics, which will enter into force on 15 December 2022 (earlier application is permitted and is recommended by the IESBA):

Change as of 15 December 2024

In addition, the following recently adopted change was included in the back of the Handbook (from page 284), which will only enter into force on 15 December 2024 (earlier application is permitted and recommended by the IESBA):