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 19, 2022
December 07, 2022
November 18, 2022
October 21, 2022
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.