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 Conference 2025 Videos and Speeches Now Available
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IESBA Explainers: Introduction to the Global Ethics Sustainability Standards
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IESBA Releases Staff Alert on Private Equity Investment in Accounting Firms
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IESBA Publishes New Guidance to Support Implementation of Standards on External Experts and Sustainability Assurance
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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.