The IESBA’s eCode initiative is intended to support the adoption and effective implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the revised and restructured Code). With its eCode initiative, the IESBA is exploring how best to leverage existing technologies to develop a web based tool with “app-like” features and functionalities to reinforce the “building blocks” structure and scalability of the revised and restructured Code. The clever design and interactive features of the eCode will help users better navigate and access key ethics and independence provisions that are relevant to the professional activities performed by professional accountants.  



Project Stages

Board Papers

June 2018 September 2018 December 2018 March 2019 June 2019 December 2019 March 2020 June 2020 September 2020

Board Minutes

June 2018 September 2018 December 2018 March 2019 June 2019 December 2019 March 2020 June 2020 September 2020


Preparing for the eCode Introducing the eCode (video)

CAG Papers

March 2018 March 2019

CAG Minutes

March 2018 March 2019

IESBA September 2020 Meeting Highlights

The IESBA received an update on the eCode Working Group’s activities during Q3 2020. The IESBA was informed that Phase 2 of the eCode initiative was completed as of June 2020. The new versioning feature is now live and allows users to toggle between the extant authoritative text of the Code and the recently approved Part 4B (Revised) that comes into effect in June 2021. The next prounouncement that will be available in the eCode is the just released Role and Mindset coming into effect in December 2021.

The IESBA also received an update from Staff representatives of the IFAC Advisory Group leading IFAC’s digital publication (ePub) initiative on the progress of development of the ePub. The IFAC ePub will house the digitalized versions of the standards issued by the three standard-setting Boards (SSBs) supported by IFAC, namely the IESBA, IAASB and International Public Sector Accounting Standards Board (IPSASB). The ePub is expected to contain broadly the same set of features and functionalities as the eCode. The IESBA noted the coordination between the SSBs and IFAC through the participation of the SSBs’ Staff on the IFAC Advisory Group. The IESBA will receive a further update on the IFAC ePub initiative in due course.


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