International Ethics Standards Board for Accountants
The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
December 23, 2021
November 18, 2021
November 08, 2021
October 18, 2021
The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out fundamental principles of ethics for professional accountants, reflecting the profession’s recognition of its public interest responsibility. The Code also provides a conceptual framework to identify, evaluate and address threats to compliance with the Code’s principles, and where applicable, to independence.
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Learn more about the Non-Assurance Services and Fee-related revisions (webinars, videos, infographics, more)