The Code of Ethics and Conduct has been restructured as part of a series of planned modernisation and improvements to the ACCA Rulebook. There are now three separate documents which, collectively, form the Code of Ethics and Conduct (the Code) - Guide, IESBA Code, and Supplementary Requirements and Guidance. The IESBA Code will continue to form an integral part of the Code and the latest edition of the IESBA Handbook will now be published on the Rulebook pages of the ACCA website (with permission from IFAC), making it directly available to our members.

In addition to the restructure, there are significant changes to the Code following the adoption of revisions to the IESBA Code which implement the first comprehensive suite of global standards on ethical considerations in Tax planning and related services. 

There are also changes to the Supplementary Requirements and Guidance for Professional Accountants in Public Practice in the Code, including:

• updates to the statements on professional stationery in Section B4; 
• clarifications of the minimum periods of retention for working papers in Section B6; and 
• new sub-sections B14 to B19 which contain the requirements and guidance previously included in Section A: IESBA Code as italicised content.