Slide 2

IESBA Code – an overview of the parts and sections

IFAC member organizations are required to adopt and implement ethics standards, including independence requirements, that are no less stringent than those in the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

If law, regulation, or national ethics standards differ from, or go beyond those in the Code, then professional accountants and firms must comply with the more stringent provisions. This means that national standard setters can include additional provisions to meet the specific needs of their jurisdictions.

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