The International Ethics Standards Board for Accountants (IESBA) today released the 2026 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). This edition 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 December 15, 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 December 15, 2026, or as at a specific date on or after December 15, 2026; and for other professional services, as of December 15, 2026.
• The sustainability reporting-related revisions to Parts 1 to 3 of the Code, which will be effective as of December 15, 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 December 15, 2026, or as at a specific date on or after December 15, 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 December 15, 2026, except for certain independence provisions relating to value chain, which become effective July 1, 2028.

Click here to access and learn more about the IESBA Code.

Click here to learn more about our work on Sustainability.

Reproducing and Translating the IESBA Handbook

To help adoption and implementation of the IESBA standards, stakeholders are invited to submit requests for permission to reproduce or translate the IESBA Handbook via the Online Permissions Requests or Inquiries system on the IFAC website.

About IESBA

The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards. These standards are a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide. 

Along with the International Auditing and Assurance Standards Board, the IESBA is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board (PIOB) oversees IESBA and IAASB activities and the public interest responsiveness of the 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: