including International Independence Standards

International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___including International Independence Standards2018 EditionInternational Federation of Accountants 529 Fifth AvenueNew York, New York 10017 USAThis publication was published by the International Federation of Accountants (IFAC ). Its mission is to serve the public interest by: supporting the development of high-quality International Standards ; promoting the adoption and implementation of these Standards ; building the capacity of professional accountancy organizations; and speaking out on public interest issues.

1 INTRODUCTION INTRODUCTION TO THE INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS® The International Ethics Standards Board for Accountants ® (IESBA ®) is an independent standard-setting body that develops an internationally appropriate International Code of Ethics for Professional AccountantsTM (including International Independence ...

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