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.
Featured news
March 10, 2023
IESBA to Hold First-Ever Board Meeting in the Middle East
March 07, 2023
IESBA Strengthens and Clarifies Independence Requirements for Group Audits
February 28, 2023
February 21, 2023
2022 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
June 12 - 16, 2023
September 18 - 22, 2023
September 18-22, 2023 | AICPA Offices, NYC
December 4 - 8, 2023
Quick Links
- IESBA Strategy and Work Plan for 2019‒2023
- IESBA Fact Sheet
- Report on IESBA Accomplishments 2020 - 2021
- Due Process
- IESBA Terms of Reference
- Resources and Tools, including IESBA eCode
- Exploring the IESBA Code
- Summary of Prohibitions in IESBA Code for Public Interest Entities
- Public Interest Framework