Revised Code of Ethics in the Phils - 2010

This handbook together with the 2010 edition of the

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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. This publication may be downloaded free-of-charge from the IFAC website The approved text is published in the English language. IFAC welcomes any comments you may have regarding this publication. Comments may be sent to the address above or emailed to Copyright © April 2010 by the International Federation of Accountants (IFAC). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line: “Copyright © April 2010 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact for permission to reproduce, store, or transmit this document.” Otherwise, written permission from IFAC is required to reproduce, store, or transmit, or to make other similar uses of, this document, except as permitted by law. Contact ISBN: 978-1-60815-061-8 130 HANDBOOK OF THE CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2010 EDITION 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 Developments ......................................................
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