When it applies

5 dates carry an obligation in this collection, 1 of them still ahead. Dates are taken from each obligation's own applicability column rather than restated here, so this page and the provision pages cannot disagree. Where a date is not self-explanatory — a transitional provision, a deferred application, a later amendment moving it — the reason is recorded against it.

Still to come

1. 15 December 2026

   • IESBA Code Section 290, 290.4 A4 — Using the Work of an External Expert

     IESBA’s own effective date for new Section 290, stated in the 2025 Handbook under Approved Changes that Are Not Yet Effective. Early adoption is permitted and encouraged. The section reaches an accountant through adoption by an IFAC member body, and adoption timing differs between jurisdictions.

Already in force

1. 29 August 2024

   • IESBA Code 110.1 A1(b)(iii) — Objectivity

     Publication date of the 2024 edition of the IESBA Handbook, shown as an edition marker. The reference to technology in the objectivity definition came with the Role and Mindset revisions, whose IESBA commencement date has not been verified. Not a compliance deadline.

   • IESBA Code 120.12 A2 — Bias

     Publication date of the 2024 edition of the IESBA Handbook, used as an edition marker. 120.12 A2 came in with the Role and Mindset revisions, whose IESBA commencement date has not been verified on an IESBA source. It is not a compliance deadline.

   • IESBA Code R220.4, R220.5 and R220.6 — Preparation and Presentation of Information

     Publication date of the 2024 edition of the IESBA Handbook, used as an edition marker. Sub-paragraphs (e) and (f) came in with the Role and Mindset revisions, whose IESBA commencement date has not been verified; the remainder carries no separate effective date. Not a deadline.

   • IESBA Code R220.9 and R220.10 — Addressing Information that Is or Might be Misleading

     Publication date of the 2024 edition of the IESBA Handbook, shown here as an edition marker. R220.9 and R220.10 were not amended by the Technology-related Revisions and carry no separate effective-date statement that has been verified. It is not a compliance deadline.

   • IESBA Code R230.3 and R230.4 — Acting with Sufficient Expertise

     Publication date of the 2024 edition of the IESBA Handbook, given as an edition marker. Section 230 is restructured-Code text and was not touched by the Technology-related Revisions; no separate effective date for it has been verified, and this is not a deadline.

2. 15 December 2024

   • IESBA Code 200.6 A2 and 200.7 A4 — Identifying Threats Associated with the Use of Technology

     Effective date of the Technology-related Revisions to Parts 1 to 3, which introduced the heading on identifying threats associated with the use of technology into Section 200. An effective date for a code provision rather than a statutory compliance deadline.

   • IESBA Code R113.1, 113.1 A3, R113.2 and R113.3 — Professional Competence and Due Care

     Effective date of the Technology-related Revisions to Parts 1 to 3, which inserted the words “technology-related” at 113.1 A3. An effective date for a code provision, not a statutory deadline. The principle itself is much older and no date is claimed for it.

   • IESBA Code R114.1, R114.2, 114.3 A3 and R114.4 — Confidentiality

     Effective date of the Technology-related Revisions to Parts 1 to 3, which added 114.3 A3. An effective date for a code provision, not a statutory deadline, and it binds through the member body that adopted the revised text. The principle itself is older; no earlier date is asserted.

   • IESBA Code R220.8 — Using the Output of Technology

     The date the Technology-related Revisions to Parts 1 to 3 became effective. An effective date for a code provision, not a statutory compliance deadline: it marks when the paragraph entered the Code, and it binds a given accountant only through the member body that adopted the revised text.

3. 17 January 2025

   • IESBA Code Section 290, 290.4 A4 — Using the Work of an External Expert

     The date IESBA issued the final pronouncement Using the Work of an External Expert. An issue date, not an effective date.

4. 1 January 2026

   • IESBA Code Section 290, 290.4 A4 — Using the Work of an External Expert

     The operative date of one adopting body’s amending standard bringing Section 290 into its national code. An adoption date in a single jurisdiction, not a global commencement and not a compliance deadline.