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IESBA: 2026 Handbook edition
- 19 October 2026
- Miscellaneous
- South African Accounting Academy
Summary:
The International Ethics Standards Board for Accountants (IESBA) has released the 2026 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards).
Article:
The 2026 handbook now includes the IESBA´s sustainability-related standards and the new IESBA standard on using the work of an external expert.
Together, these new standards provide a unified global approach to address the growing demand for trustworthy sustainability information that supports stakeholder decisions. The 2026 Handbook replaces the 2025 edition.
Volume 1 incorporates the following revisions:
- The revisions relating to using the work of an external expert:
- In Part 2 of the Code, including new Section 290, which will be effective as of 15 December 2026.
- In Part 3 of the Code, including new Section 390, which will be effective for audit engagements, review engagements, and other assurance engagements outside the scope of Part 5 for periods beginning on or after 15 December 2026, or as at a specific date on or after 15 December 2026; and for other professional services, as of 15 December 2026.
- The sustainability reporting-related revisions to Parts 1 to 3 of the Code, which will be effective as of 15 December 2026.
- Consequential and conforming amendments to Parts 1 to 4B of the Code arising from revisions relating to sustainability assurance, as well as changes to the Glossary, which will be effective for sustainability assurance engagements on sustainability information for periods beginning on or after 15 December 2026, or as at a specific date on or after 15 December 2026.
Volume 2 of the IESBA Handbook contains the International Ethics Standards for Sustainability Assurance (including International Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance, including the provisions addressing Using the Work of an External Expert.
These provisions become effective 15 December 2026, except for certain independence provisions relating to value chain, which become effective 1 July 2028.
Click here to download the new 2025 IESBA Handbook and related overview documents:
- Volume 1 (318 pages) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/2026-IESBA-HB-Volume-1.pdf
- Volume 2 (235 pages) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/2026-IESBA-HB-Volume-2.pdf
- Overview of Parts 1 to 4B and Their Sections (1 page) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/Overview-of-Code-2026-Volume1.pdf
- Overview of Part 5 and Its Sections (1 page) https://ifacweb.blob.core.windows.net/publicfiles/2026-09/Overview-of-Code-2026-Volume2.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.