Firm Culture and Governance

IESBA's FIRM CULTURE & GOVERNANCE PROJECT

Approved by the IESBA in December, 2024 and commencing in 2025, the Firm Culture and Governance Project aims to develop a culture and governance framework that promotes, supports and reinforces a high standard of ethical behavior by a firm's leadership, other partners, and staff across all of the firm’s services, thereby helping the firm develop a reputation as a highly ethical firm, mitigate the risks of unethical behavior and strengthen public trust and confidence in all of its services.

IESBA launches Firm Culture and Governance Viewpoints

Join us Building and Sustaining a Strong Ethical Culture

The Latest on Firm Culture and Governance

  • FC&G Hero

    IESBA Snapshot, Firm Culture and Governance

  • FC&G Hero

    Briefing Note: IESBA Firm Culture & Governance Project

  • FC&G Hero

    Linkages between IESBA Viewpoints and ISQM 1

Snapshots and Explainers

Supporting Materials

Organizational Culture and Behavior: A Synthesis of Academic Literature Gabriela Figueiredo Dias Article in ICAI Magazine Summary Report of Feedback from Global Roundtables The Firm Culture and Governance Working Group (FCGWG) Final Report Firm Culture and Governance Project Proposal (Approved) Project Announcement Press Release