Firm Culture and Governance

Objective

The objective of the project is 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.

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PROJECT TEAM
BOARD ADVISORS
IESBA March 2026 Meeting Highlights

The IESBA considered an update from the Project Team on project activities since the December 2025 meeting as well as upcoming activities as part of the FCG Dialogue Series. The input from the dialogue series will help inform the IESBA’s deliberations on how best to approach the development of the FCG framework. The IESBA also considered a briefing from the facilitators who will carry out the “simulation” exercise for the IESBA viewpoints on FCG regarding the approach to, and timing of, the exercise.

The IESBA will consider an analysis of the feedback gathered from the dialogue series, and the Project Team’s proposals regarding the way forward for the FCG framework at its June 2026 meeting.