Rollout of the Revised and Restructured Code


The objective of the IESBA’s Rollout initiative is to promote awareness of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the revised and restructured Code) and support its adoption and effective implementation. Key rollout out activities include:

  • Providing input on, and developing resources and tools about the Code which are maintained on the IESBA’s website. 
  • Oversight of stakeholder engagement activities, including outreach relating to the promotion of the revised and restructured Code. 
  • Liaising with IFAC, national standards setters and others to help support and encourage adoption of the revised and restructured Code.

Since the release of the revised and restructured Code, the IESBA is briefed on the status of rollout activities at each of its meetings. The revised and restructured Code will come into effect in June 2019.



Project Stages

Board Papers

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

Board Minutes

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


Resources and Tools

IESBA December 2019 Meeting Highlights

The IESBA received an update from Mr. Kevin Dancey, IFAC CEO, and Mr. James Gunn, Managing Director, Professional Standards, on the status of collaboration between IFAC and the international standard setting boards (SSBs) supported by IFAC in relation to adoption and implementation (A&I) of the SSBs’ standards. Among other matters, Mr. Dancey highlighted some of the recent IFAC A&I activities relating to the Code such as the Exploring the IESBA Code short publication series, its good practice guide for professional accountancy organizations to develop good practices for their members providing tax advice, and IFAC staff’s participation in the IESBA’s eCode Working Group.

The IESBA also received a report from the Working Group on its key achievements since its inception in 2018. With the revised and restructured Code effective since June 2019, the IESBA agreed with the Working Group’s recommendations to disband the Working Group and to ask that IESBA staff take the lead in coordinating A&I efforts with IFAC. The IESBA appointed an IESBA member as advisor to IESBA staff.


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