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pdf Handbook of the Code of Ethics for Professional Accountants Popular

The International Code of Ethics for Professional Accountants (including International Independence Standards) is a conceptual framework which identifies fundamental principles - integrity, objectivity, professional competence and due care, confidentiality and professional behavior - that establish the standard of behavior expected of a professional accountant. The current edition of the Code of Ethics, from April 2018, is effective as of June 15, 2019.

The Code deals with ethical issues, including the independence of individual auditors in the conduct of their work.