Audit Conduct

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Text of Restructured IESBA Code Available

The International Ethics Standards Board for Accountants (IESBA) has released text of its restructured and renamed Ethics Code, which the Board approved in December 2017. 

The renamed "International Code of Ethics for Professional Accountants," which includes the International Independence Standards, is pending approval by the Public Interest Oversight Board (PIOB) and will be considered final in April 2018. An early version is provided to facilitate implementation activities. 

The new code becomes effective June 15, 2019.