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.

   
 

2020 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.

 

Strengthening International Independence StandardsVisit Now

Learn more about the Non-Assurance Services and Fee-related revisions (webinars, videos, infographics, more)