2026 Handbook of the International Code of Ethics for Professional Accountants
Including International Independence Standards
The 2026 handbook 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:
IESBA