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The alley for Indian Chartered Accountants

IESB reference materials

International Ethics Standards Board for Accountants

Handbook of the International Code of Ethics for Professional Accountants
Including International Independence Standards

[Effective from December 15, 2023]

Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
Final Pronouncement

[February 2023]

Basis for Conclusions
Prepared by the Staff of the IESBA

[February 2023]


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