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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™.
The Restructured and Revised Code
SPOTLIGHT ON
Coming up: 2nd Joint IAASB & IESBA Meeting
One year on, the agenda for our 2nd annual joint session builds on the promise of the first—enhanced IESBA and IAASB connectivity and coordination to better serve the public interest. We’ll also welcome Incoming CEO of IFAC, Kevin Dancey, as a guest speaker.
IESBA Consults on 2019-2023 Strategy and Work Plan
IESBA thanks all its stakeholders who repsonded to its Proposed Strategy and Work Plan, 2019-2023. We're consdering the great feedback at our next Board meeting in September.
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.
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QUICK LINKS
- IESBA Fees Questionnaire
- Fact Sheet
- Handbook of the International 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
- 2018 Round Tables: NAS & Professional Skepticism
Ethics Board on 
Stronger ethics in the global economy requires diverse backgrounds, skills and thinking. Our board at work! https://t.co/N8csebvNKV (3 days ago)
Over a year since we introduced #NOCLAR, great progress since then! Thanks @NASBA @AICPA and Uniform Accountancy Act Committee members for a thoughtful discussion on #NOCLAR response framework and desired public interest outcomes. Together, we strengthen trust in the profession! https://t.co/lcNKlNbZqC (1 week ago)
Thanks @NASBA & @AuditConduct for a great webcast! We enjoyed presenting our new International Code of Ethics, work plan and strategic priorities, including initiatives on technology, professional skepticism and non-assurance services. #ethics https://t.co/ANtmFbboq8 (1 week ago)
Our multi-stakeholder Consultative Advisory Group met yesterday. Lots of positive developments on non-assurance services and professional skepticism initiatives! https://t.co/qvBMEuBuk3 (1 week ago)
RT @AuditConduct: New blog post on 2 important project proposals on the IESBA agenda this month. See https://t.co/05T7vF6ExN #IESBA #IFAC… (2 weeks ago)
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