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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MEETINGS
December 4 - 8, 2023
December 4-8, 2023 | NYC
December 13, 2023
December 13, 2023 | 9AM - 11AM Eastern | Virtual
December 15, 2023
December 15, 2023 | 9AM - Noon Eastern | Virtual
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
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2023 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.
