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.
October 06, 2021
September 14, 2021
August 05, 2021
May 10, 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)