2021 Handbook of the International Code of Ethics for Professional Accountants
This 2021 edition contains recently approved revisions to the Code, including: The revisions to Part 4B to align terms and concepts used in the Code to those in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Assurance Engagements (ISAE) 3000 (Revised). Those revisions became effective in June 2021. The revisions to Parts…
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