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.

 
 

Sustainability Reporting and Assurance: A Focus on Ethics and Independence

Follow along on our sustainability work

 
 

2022 and 2021 IESBA Handbooks 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.

 
Meetings

November 1, 2022

November 1, 2022 | Virtual

November 29 - December 15, 2022

November 29-December 2, 7 & 15, 2022 | Hybrid

March 13 - 17, 2023

March 13-17, 2023 | NYC

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