International Ethics Standards Board for Accountants

The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets, and economies worldwide.

FCG quiz hero
Test Your Knowledge of Ethical Culture and Behavior in Organizations
Take the Quiz
IESBA CIV Open Consultation front box hero
IESBA Launches Public Consultation on Auditor Independence for Audits of Collective Investment Vehicles and Pension Funds
Learn more
IESBA Message from the Chair Front Page Box
IESBA March Board Meeting Recap
Watch the Video
IESBA Webinars Front Page Hero
Ethics in Sustainability and Using the Work of an External Expert
Watch the recent IESBA Webinars
News
MEETINGS
QUICK LINKS
IESBA Handbook
Download the IESBA Handbook

IESBA Handbook of the International Code of Ethics for Professional Accountants

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.