IESBA staff has prepared these materials to support implementation of the Code of Ethics for Professional Accountants (revised July 2009). The documents are non-authoritative and are issued for information purposes only.

Overview of the Code#

This PowerPoint presentation provides an overview of the provisions of the Code.

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25 Pages |

Independence#

This PowerPoint presentation provides an in-depth discussion of the independence provisions contained in Section 290 of the Code.

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85 Pages |

Independence Public Interest Entities#

This PowerPoint presentation provides an in-depth discussion of the independence provisions that are applicable to public interest entities.

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80 Pages |

Overview of Independence Requirements#

This document features an overview of the independence requirements contained in Section 290 of the Code of Ethics that relate to rotation, cooling off period, provision of non-assurance services, fees and compensation and evaluation policies.

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5 Pages |

High-level Comparison#

This document contains an overview of the nature of the changes that were made to the Code of Ethics (revised July 2009) from the Code of Ethics (revised June 2006).

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5 Pages |

Detailed Comparison#

This comparison details the principle changes between the Code of Ethics (revised July 2009) and the Code of Ethics (revised June 2006). It is intended to direct readers to the principle changes and provides paragraph references to the two Codes.

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21 Pages |

Comparison Template#

This document contains a template that can be used to compare the requirements in a jurisdiction to the Code of Ethics (revised July 2009). It contains the complete text of the Code.

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308 Pages |