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):

• Non-Assurance Services, “Neu auf WPK.de” of 5 May 2021 (in German).
• Fees, “Neu auf WPK.de” of 5 May 2021 (in German).
• Objectivity of an Engagement Quality Reviewer and other Appropriate Reviewers, “Neu auf WPK.de” of 19 January 2021 (in German).
• Follow-on changes associated with Quality Management on the basis of the new Quality Management Standards ISQM 1, ISQM 2 and ISA 220 passed by the International Auditing and Assurance Standards Board (IAASB) (“Neu auf WPK.de” of 23 October 2020 (in German) and “Neu auf WPK.de” of 10 August 2021 (in German)).

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):

• Definition of a Public Interest Entity (PIE, “Neu auf WPK.de” of 26 April 2022 (in German)).