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IESBA_2025 Handbook edition
- 20 October 2025
- Audit
- South African Accounting Academy
Summary:
The International Ethics Standards Board for Accountants (IESBA) today released the 2025 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards).
Article:
This new handbook replaces the 2024 edition (which was published in September 2024) and incorporates the tax planning pronouncement that became effective for tax planning services and activities beginning after 30 June 2025.
The back of Volume 1 of the 2025 Handbook contains the IESBA-approved revisions to the Code addressing Using the Work of an External Expert as well as Sustainability Reporting-related Revisions. These revisions will become effective December 2026.
The new Volume 2 of the IESBA Handbook contains the International Ethics Standards for Sustainability Assurance (including Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance and the provisions addressing Using the Work of an External Expert. These provisions become effective December 2026, except for certain independence provisions relating to value chain, which become effective July 2028.
Click here to download the new 2025 IESBA Handbook:
- Volume 1 (507 pages) https://ifacweb.blob.core.windows.net/publicfiles/2025-10/2025%20IESBA%20HB%20Volume%201_0.pdf
Volume 2 (329 pages) https://ifacweb.blob.core.windows.net/publicfiles/2025-10/2025%20IESBA%20HB%20Volume%202.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- As an accountant, auditor and independent reviewer, you need to comply with International Code of Professional Conduct.
- Failure to adhere to the Code may lead to disciplinary action.
- Auditors, Independent Reviewers and Accountants should be aware of the latest version of the IESBA handbook containing the International code of ethics for professional accountants, as well as approved revisions and revisions not yet effective.