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GermanyWirtschaftsprüferkammer

IESBA 2026 ethics handbook sets December start for assurance rules

The 2026 Handbook consolidates the ethics Code in two volumes; external-expert and sustainability rules apply from 15 December 2026, value-chain independence provisions from 1 July 2028.

By Taxxa AI OyPublished 29 September 2026

Legal & Corporate Audit

German auditors and sustainability assurance practitioners get a new consolidated rulebook. The Wirtschaftsprüferkammer (WPK) reports that the International Ethics Standards Board for Accountants (IESBA) published the 2026 Handbook of the International Code of Ethics for Professional Accountants (Including International Independence Standards) on 24 September 2026. The edition replaces the 2025 Handbook and, like its predecessor, appears in two volumes.

Volume 1 carries the Code itself with three substantive updates. First, rules on using the work of an external expert: in Part 2 of the Code, including the new Section 290, applicable from 15 December 2026WPK; and in Part 3, including the new Section 390WPK. These changes apply to audit engagements, review engagements, and other assurance engagements outside the scope of Part 5 of the Code for periods beginning on or after 15 December 2026 and for reference dates on or after 15 December 2026WPK; for other professional services 15 December 2026 likewise appliesWPK. Second, revisions to Parts 1 to 3 connected with sustainability reporting, applicable from 15 December 2026WPK. Third, consequential and editorial adjustments in Parts 1 to 4B following the sustainability assurance changes, plus glossary amendments, applicable to periods beginning on or after 15 December 2026 and to reference dates on or after that day.

Volume 2 contains the International Ethics Standards for Sustainability Assurance (Including International Independence Standards) with further sustainability-assurance-related changes, including the external-expert provisions of Part 5 of the Code. These rules enter into force on 15 December 2026WPK. The exception is certain independence provisions concerning the value chain, which enter into force on 1 July 2028WPK.

Practically, firms performing assurance on sustainability reporting must apply the sustainability assurance ethics and independence standards from 15 December 2026WPK, while tracking the deferred 1 July 2028 date for the value-chain independence carve-out. Teams using external experts in audits, reviews and other assurance work fall under the new Sections 290 and 390 from 15 December 2026WPK. The prior year's edition had already flagged these December 2026 and July 2028 dates and recommended earlier application.

Legal basis: IESBA 2026 Handbook of the International Code of Ethics for Professional Accountants (Including International Independence Standards), Volumes 1 and 2, published 24 September 2026.

Apply the new Sections 290 and 390 and the sustainability-related Code revisions to engagements for periods beginning on or after 15 December 2026, and schedule the value-chain independence provisions for 1 July 2028.

Sources