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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.
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.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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.
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™.
Representatives from three of the Consultative Advisory Group (CAG) member organizations discuss the new NOCLAR standard from their various perspectives:
Final Standard, Responding to Non-Compliance with Laws & Regulations
This new standard sets out a framework to guide auditors and other professional accountants in what actions to take in the public interest when they become aware of a potential illegal act, known as non-compliance with laws and regulations, or NOCLAR, committed by a client or employer.
2015 IESBA Annual Report—Now Available
The 2015 IESBA Annual Report, Elevating Global Ethics summarizes the IESBA's achievements, project developments, and operating context in 2015. It also includes messages from the independent Chairman Dr. Stavros Thomadakis and Consultative Advisory Group Chairman Kristian Koktvedgaard, and a report on 2015 project developments and highlights from Technical Director Ken Siong.
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