There are three separate documents which, collectively, form the Code of Ethics and Conduct (the Code):

  • Guide to the Code of Ethics and Conduct

The Guide sets out the structure of the Code and includes guidance on the scope and authority of the Code, who it applies to, and non-compliance.

Download the Guide to the Code of Ethics and Conduct, effective 1 January 2026

  • Section A: International Code of Ethics for Professional Accountants (including International Independence Standards) published by the International Ethics Standards Board for Accountants

The IESBA Code forms an integral part of the Code. We adopt the IESBA Code in full, using the original American English language text and interpretation. We also adopt any revisions to the IESBA Code in their entirety and unaltered. Our Rulebook Commentary highlights revisions to the IESBA Code and signposts further support and resources available on the IESBA website.

The IESBA Code is split into two volumes:

Volume 1 includes Part 1 to Part 4B of the IESBA Code.

Download the IESBA Handbook (2025 Edition) - Volume 1

Volume 2 includes the new Part 5 of the IESBA Code – International Ethics Standards for Sustainability Assurance (including International Independence Standards).

The IESSA will be effective 15 December 2026.

Download the IESBA Handbook (2025 Edition) - Volume 2

Additional ACCA requirements and guidance previously included in Section A in italics are now located either within the Guide, sub-sections B14 to B18 in the Supplementary Requirements and Guidance for Professional Accountants in Public Practice, or Regulatory factsheets and guidance.

The Mapping Document: Italicised Content previously within Section A: IESBA Code sets out where the italicised content is located in the Code (including any conforming amendments).

  • Sections B and C: Supplementary Requirements and Guidance for Professional Accountants in Public Practice and Business

The Supplementary Requirements and Guidance for Professional Accountants in Public Practice and Business also form part of the Code.

Section B contains five new sub-sections B14 to B18 which apply to Professional Accountants in Public Practice. The supplementary requirements and guidance in these new sub-sections was previously included in Section A: IESBA Code as italicised content.

Download the Supplementary Requirements and Guidance, effective 1 July 2025

 

Fundamental Principles of Ethics

The IESBA Code sets out five fundamental principles of ethics for professional accountants, and provides a framework for addressing ethical problems:

  • Integrity – to be straightforward and honest in all professional and business relationships.
  • Objectivity – not to compromise professional or business judgments because of bias, conflict of interest or undue influence of others.
  • Professional Competence and Due Care – to:

(i)  Attain and maintain professional knowledge and skill at the level required to ensure that a client or employing organization receives competent professional service, based on current technical and professional standards and relevant legislation; and

(ii)  Act diligently and in accordance with applicable technical and professional standards.

  • Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships.
  • Professional Behavior – to comply with relevant laws and regulations and avoid any conduct that the professional accountant knows or should know might discredit the profession.

 

IFAC copyright and permissions statement

The Code of Ethics and Conduct includes the International Code of Ethics for Professional Accountants (including International Independence Standards) of the International Ethics Standards Board for Accountants (IESBA), published by the International Federation of Accountants (IFAC) in October 2025 and is used with permission of IFAC. Contact Permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of this document.

The International Code of Ethics for Professional Accountants (including International Independence Standards) of the International Ethics Standards Board for Accountants (IESBA), published by the International Federation of Accountants (IFAC) in October 2025, is used by ACCA with permission of IFAC. Such use of IFAC’s copyrighted material in no way represents an endorsement or promotion by IFAC. Any views or opinions that may be included in the ACCA Rulebook are solely those of ACCA, and do not express the views and opinions of IFAC or any independent standard setting board supported by IFAC.