Code of Ethics for Assurance Practitioners
The Code is based on a number of fundamental principles that express the basic tenets of professional and ethical behaviour and conduct.
Assurance practitioners must abide by these fundamental principles when performing assurance engagements.
Please see the IESBA Q&A on recently revised non-assurance services provisions.
We have also issued our own XRB Staff guidance: summary of the prohibitions relating to the provision of non-assurance services.