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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 will be holding three global roundtables in to obtain stakeholder input on two significant public interest topics – non-assurance services and professional skepticism. The topics are featured in the IESBA’s recently released Proposed Strategy and Work Plan, 2019-2023, Elevating Ethics in a Dynamic and Uncertain World. The roundtables will be held in:
- Washington, D.C., USA on June 11, 2018
- Paris, France on June 15, 2018; and
- Tokyo, Japan on July 12, 2018
IESBA Consults on 2019-2023 Strategy and Work Plan
The IEBSA seeks public comment by July 16, 2018, on its Proposed Strategy and Work Plan, 2019-2023.
Leveraging the completely rewritten and significantly strengthened International Code of Ethics for Professional Accountants (including International Independence Standards), the proposed Strategy and Work Plan projects the IESBA’s vision for the Code in the global economy. The IESBA’s future priorities and actions will be guided by three strategic themes:
- Advancing the Code’s relevance by keeping it fit-for-purpose for a rapidly changing world, and further strengthening ethical conduct and independence standards;
- Deepening and expanding the Code’s impact and influence through increased global adoption and implementation; and
- Enriching the IESBA’s perspectives and capacities through proactive stakeholder dialogue and co-operation.
The IESBA Is Hiring
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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 
Global @Ethics_Board today released a new standard on how professional accountants should deal with all kinds of #inducements. The standard forms the last of piece of the IESBA’s new Code of Ethics. https://t.co/PUNbRPVHBp (20 hours ago)
If you are an accountant, how do you identify with “professional skepticism”? https://t.co/15ZeuNgavW (2 weeks ago)
Does the public rely on the accounting profession for information integrity? If so, does “professional skepticism” play into this reliance? https://t.co/15ZeuNgavW (3 weeks ago)
RT @IFAC_SMP: Our SMPC June meeting has begun. Featuring @IAASB_News and @Ethics_Board Updates! https://t.co/2PmM4sKrTR (3 weeks ago)
#Audit committee members, we need to hear what you think about auditor independence, non-assurance services & professional skepticism. Email IESBA@ethicsboard.org to express interest in Tokyo, #Japan (July 12) & events@apesb.org.au for Melbourne, #Australia (July 16) roundtables. (3 weeks ago)
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