The latest compilations of international auditing, ethics and public sector accounting standards are available in print and electronic formats from the International Federation of Accountants.The 2007 “Handbook of International Auditing, Assurance and Ethics Pronouncements” contains all pronouncements of the International Auditing and Assurance Standards Board as of Dec. 31, including the first four standards on auditing, which were redrafted under the board’s new clarity drafting rules. The handbook also contains an updated, “Code of Ethics for Professional Accountants,” which was issued by the International Ethics Standards Board for Accountants in July.
Similarly, the “Handbook of International Public Sector Accounting Pronouncements” contains all pronouncements of the International Public Sector Accounting Standards Board as of Dec. 31, as well as the updated ethics code. The 2007 handbook features several new standards, along with nearly a dozen standards revised under the federation’s international convergence effort.
The 2007 handbooks can be downloaded free in PDF format from IFAC’s Web site, www.ifac.org, or print and electronic versions can be ordered from the IFAC online bookstore. The 2007 auditing and ethics handbook can also be ordered in a searchable electronic version.
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