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Unformatted text preview: l economies by establishing and promoting adherence to high quality
professional standards, furthering the international convergence of such standards and speaking
out on public interest issues where the profession’s expertise is most relevant.
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130 HANDBOOK OF THE CODE OF ETHICS FOR
Scope of this Handbook
This handbook contains the revised Code of Ethics for Professional Accountants (the IESBA Code)
issued by the International Ethics Standards Board of Accountants (IESBA). The revised IESBA Code is
effective on January 1, 2011 with early adoption permitted.
This handbook, together with the 2010 edition of the Handbook of International Quality Control,
Auditing, Review, Other Assurance and Related Services Pronouncements, replaces the 2009 edition and
Part I of the 2008 edition of the Handbook.
How this Handbook is Arranged
The contents of this handbook are arranged by section as follows:
Changes of Substance from the 2008 Edition of the Handbook and Recent
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