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Your Portal to Global Accountancy Knowledge, Resources, and News
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Global Knowledge Gateway
Independent Standard-Setting Boards
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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
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The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
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The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
Home Ethics
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The International Ethics Standards Board for Accountants® (IESBA®) is an independent standard-setting body that serves the public interest by setting robust, internationally appropriate ethics standards, including auditor independence requirements, for professional accountants worldwide. These are compiled in the Code of Ethics for Professional Accountants™.
SPOTLIGHT ON
The IESBA has extended their deadline to March 1, 2018 to give stakeholders an extra month to respond to their Fees Questionnaire. The Fees Questionnaire's findings will inform the Ethics Board about whether there is a need for further enhancements to the Code of Ethics for Professional Accountants or commissioning of staff guidance due to the fees charged by firms. To participate in the survey, please click here.
Approaching Comment Deadlines
Closing Dec. 8, 2017: Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
The IESBA Is Hiring
Are you seeking an exceptional opportunity that combines your understanding of the crucial role ethics plays as a foundation for the entire accountancy profession with your desire to make a difference on a global stage? The global accountancy profession is underpinned by high-quality international standards, including those set by the IESBA and The Code of Ethics for Professional Accountants. These standards help support strong global financial markets and the world’s economy.
The IESBA is hiring a Manager, Standards Development and Technical Projects. For additional information, click here.
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QUICK LINKS
- IESBA Fees Questionnaire
- Fact Sheet
- 2016 Handbook of the Code of Ethics for Professional Accountants
- Exposure Drafts & Consultation Papers
- Final Pronouncements & Handbooks
- Bases for Conclusions
- Strategy and Work Plan, 2014-2018
- 2015 Annual Report
- Due Process
- IESBA Code of Ethics High Level Summary of Prohibitions Applicable to Audits of Public Interest Entities
Ethics Board on
RT @complianceweek: Global body reboots ethics rules for accountants https://t.co/dqKZYE2Not (16 hours ago)
Just approved! The @Ethics_Board approved the revised provisions on inducements, including gifts and hospitality! To be released in July 2018 pending PIOB approval https://t.co/Eqa1paqNBq (19 hours ago)
Only 5 days left to register! Join the conversation on non-assurance services & the exercise of professional skepticism in: - Washington, D.C., USA on June 11, 2018; - Paris, France on June 15, 2018; and - Tokyo, Japan on July 12, 2018. https://t.co/rGGwJDUuuC https://t.co/swEUHMAhtB (23 hours ago)
The @Ethics_Board has revised the Code of Ethics making it easier to navigate, use, and enforce - @tammywh from @complianceweek spoke with technical director Ken Siong about the enhancements that have taken place. Check out the full interview here: https://t.co/83ITn4SBWx https://t.co/XeeayHT7B4 (23 hours ago)
Resister by next week! The @Ethics_Board will be holding roundtables in Washington, Paris and Tokyo! #GlobalEthics https://t.co/xVQXUJkWHy (2 days ago)