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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.