The IAASB Handbook comprises the following five volumes:
Volume 1: International Standards on Quality Management (ISQMs), International Standards on Auditing (ISAs), and International Auditing Practice Notes (IAPNs);
Volume 2: The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE);
Volume 3: International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements;
Volume 4: International Standards on Assurance Engagements (ISAEs), International Standards on Review Engagements (ISREs), and International Standards on Related Services (ISRSs); and
Volume 5: A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality and the International Framework for Assurance Engagements.
The following standards, which become effective in December 2026, are included in the 2026 Handbook:
Reproducing and Translating the IAASB Handbook To help adoption and implementation of the IAASB standards, stakeholders are invited to request permission to reproduce or translate the IAASB handbook via the Online Permissions Requests or Inquiries system on the IFAC website.
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.
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.
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.
