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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 
Great article by @auditconduct detailing exciting changes in revised and restructured Code of Ethics. https://t.co/wQG4aQGYO0 (2 days ago)
Let’s stand #UnitedAgainstCorruption. Here's how professional accountants can help safeguard against corruption: https://t.co/D3LIFWoNkW https://t.co/cmUKeadhOp (4 days ago)
Approved! After extensive stakeholder consultation, new 5-year IESBA strategy and work plan finalized. Thanks to all who contributed! https://t.co/Qv3Vn2Ulxq (6 days ago)
@Ethics_Board receives an update on the #eCode, an innovative and interactive web-based tool to help navigate the restructured Code. https://t.co/3TTA2VQAiO (1 week ago)
@Ethics_Board and @IAASB_News conclude on way forward re #ethics and #independence in advance of #IAASB finalizing its Quality Management EDs next week. Learn more https://t.co/RiEe6xpapu (Agenda Item 5) https://t.co/tbWKJP8miJ (1 week ago)
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