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The International Code of Ethics for Professional Accountants (including International Independence Standards)

The International Code of Ethics for Professional Accountants (including International Independence Standards) is now completely rewritten, easier to use, navigate and enforce. Beyond its new structure, the new Code brings together substantive revisions to ethics and independence provisions and clarifies how professional accountants should apply the conceptual framework to comply with the fundamental principles of ethics, and where applicable, be independent. The new Code is effective June 15, 2019.

http://www.ethicsboard.org/revised-and-restructured-code-ethics

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