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Code of Ethics for Professional Accountants

Revised July 2009 International Ethics Standards Board for Accountants code of Ethics for Professional Accountants 2 International Ethics Standards Board for Accountants International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, New York 10017 USA This code of Ethics for Professional Accountants was prepared by the International Ethics Standards Board for Accountants ( IESBA ), an independent standard-setting body within the International Federation of Accountants (IFAC).

This Code of Ethics for Professional Accountants establishes ethical requirements for professional accountants. A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. However, if a member body or firm is prohibited from complying with certain parts of this Code by law or regulation, they shall ...

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