Code of Ethics for Professional Accountants

The Institute

• Members’ Handbook Update No. 312 (July 2024)

IESBA

• IESBA Staff Questions & Answers: Tax Planning Services and Activities (May 2025) 
• IESBA resources on Tax Planning and Related Services  

• Strengthening Ethical Behavior in Tax Planning Fact Sheet / Infographic (May 2024)

• Final Pronouncement and Basis for Conclusions (April 2024)

The Institute

• Members’ Handbook Update No. 299 (July 2023)

IESBA

• Technology: Ethics & Independence Considerations
• Practical Guidance for Auditors In Technology-related Scenarios (July 2023)
• Basis for Conclusions and Final Pronouncements (April 2023)
• Ethical Leadership in a Digital Era: Applying the IESBA Code to Selected Technology-Related Scenarios (September 2022)
• Exploring the IESBA Code, A Focus on Technology (March 2022)
• Webinar on Technology and Ethics (May 2021)

Others

• ICAEW: What are the main ethical challenges of implementing AI? (August 2024) 
• ICAEW: Ethics and new technologies
• IFAC resources summary: Technology Matrix
• IFAC technology-related materials
• CPA Canada: Technology is a double-edged sword: Opportunities and challenges for the accountancy profession (December 2021)
• IFAC Ethical Leadership in an Era of Complexity and Digital Change (February 2021)

The Institute

• Members’ Handbook Update No. 313 (July 2024)
• Basis for Conclusions (July 2024)
• Understanding the new definition for Public Interest Entity (PIE) in the HKICPA Code (Cantonese) (November 2024)  
• HKICPA A-Plus Article: Revised definition of a public interest entity in the HKICPA Code of Ethics (October 2024)   
• Questions & Answers: HKICPA Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code (September 2024)
• Video: HKICPA Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code (March 2024)

IESBA

• Staff Q&A (Updated September 2024) 
• Summary of Prohibitions in the IESBA Code Applicable to Audits of Public Interest Entities (March 2024)
• Database of Public Interest Entity Definitions by Jurisdiction (April 2023)
• Webinar on the Definition of Public Interest Entity (May 2022)
• Final Pronouncement and Basis for Conclusion (April 2022)

The Institute

• Members’ Handbook Update No. 291 (May 2023)

IESBA

• Staff Q&A (October 2023)
• Webinar, Basis for Conclusions and Final Pronouncement (February 2023)

The Institute

• E-learning: Revised Non-Assurance Services and Fee-Related Provisions of the Code of Ethics for Professional Accountants (March 2022)

IESBA

• Staff Q&A: Revised Non-Assurance Services Provisions of the Code (July 2022)
• Staff Q&A: Revised Fee-related Provisions of the Code (January 2022)
• Global Webinar on the Non-Assurance Services Revisions to the IESBA Code (June 2021)
• Global Webinar on the Fee-related Revisions to the IESBA Code (June 2021)
• NAS and Fees Infographic (April 2021) 
• Final Pronouncement and Basis for Conclusions (April 2021)
• Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure (January 2016)

The Institute

• HKICPA educational video: The Role and Mindset Expected of Professional Accountants – A Focus on Bias (July 2023)
• HKICPA A-Plus Article: The role and mindset expected of professional accountants (April 2021)
• HKICPA E-learning: Revisions to the Code to promote the Role and Mindset Expected of Professional Accountants (February 2021)

IESBA

• IESBA Fact Sheet (November 2020)
• Final Pronouncement and Basis for Conclusions (October 2020)

IESBA

• Staff Q&A (May 2019)
• Close-Off Document and Basis for Conclusions (January 2017)

The Institute

• HKICPA Article: Responsibilities for NOCLAR by professional accountants in business (October 2022) 
• HKICPA Ethics Video: Responding to NOCLAR (June 2022) 
• HKICPA e-seminar: How will the new ethical standard NOCLAR affect you? (September 2017)
• HKICPA A-Plus Article: New Ethical Standard Gives New Meaning on Acting in the Public Interest (January 2017)

IESBA

• Staff Q&A for Professional Accountants in Public Practice (January 2019)
• Staff Q&A for Professional Accountants in Business (January 2019)
• Powerpoint: NOCLAR Overview (January 2018)
• Q&A Video Series (July 2016)
• Fact Sheet (July 2016)
• At a Glance (July 2016)
• Final Pronouncement and Basis for Conclusions (July 2016)

• IESBA COVID-19: Ethics & Independence Considerations

Others

• CPA Australia Reporting and auditing during COVID-19
• IAASB Guidance for Auditors During the Coronavirus Pandemic