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.

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IESBA Staff Releases Tax Planning Services and Activities Q&A
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Test Your Knowledge of Ethical Culture and Behavior in Organizations
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IESBA Launches Public Consultation on Auditor Independence for Audits of Collective Investment Vehicles and Pension Funds
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IESBA March Board Meeting Recap
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IESBA Handbook
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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.