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.
August 05, 2021
June 07, 2021
May 28, 2021
May 10, 2021
Strengthening International Independence StandardsVisit Now
Learn more about the Non-Assurance Services and Fee-related revisions (webinars, videos, infographics, more)
The 2020 edition of the IESBA Handbook includes the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) which has been effective since June 2019. It contains the revisions to the Code that will come into effect in 2021.