2026 IESBA Code: What Changes on 15 December
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The International Ethics Standards Board for Accountants (IESBA) released the 2026 Handbook of the International Code of Ethics for Professional Accountants on 24 September 2026. It replaces the 2025 edition. Most of the changes take effect on 15 December 2026, so there is less than three months to prepare.
This edition brings two big additions into the Handbook: the sustainability standards and a new standard on using the work of an external expert.
What is new in Volume 1
Using the work of an external expert. Two new sections tell you how to decide whether you can rely on an expert's work, such as a valuer, an actuary, a lawyer or an IT specialist.
📌New Section 290 in Part 2 applies to accountants working in business. It takes effect on 15 December 2026.
📌New Section 390 in Part 3 applies to accountants in public practice. For audits, reviews and other assurance engagements (outside Part 5), it applies to periods beginning on or after 15 December 2026. For all other professional services, it applies from 15 December 2026.
Sustainability reporting. Parts 1 to 3 of the Code now cover preparing and presenting sustainability information. These changes take effect on 15 December 2026.
Sustainability assurance. Parts 1 to 4B and the Glossary carry related amendments. These apply to sustainability assurance engagements for periods beginning on or after 15 December 2026.
What is in Volume 2
Volume 2 holds the International Ethics Standards for Sustainability Assurance, including their own independence standards and the external expert provisions. These take effect on 15 December 2026. The independence rules on the value chain start later, on 1 July 2028.
What this means for CIBA members
The CIBA Code of Conduct is built on the IESBA framework and adapted for South African law. Paragraph 26.1 says the two codes must be read together. Paragraph 26.2 says that where they differ, you follow the strictest standard that applies.
So the IESBA changes matter to you, even if you never touch sustainability work. If you are a Chartered Business Accountant in Practice (CBAP) and you use an outside expert on a client file, Section 390 will apply to you from 15 December.
What to do now:
Check which of your engagements rely on an outside expert's work.
Read Section 390 (or Section 290 if you work in commerce) before 15 December.
Note how you assess the expert's competence and objectivity on the file.
The full Handbook is available on the IESBA website.
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