Serving the public interest by setting high-quality ethics and independence standards that strengthen trust in financial and sustainability information, organizations and capital markets worldwide.
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June 8 - 11, 2026
June 8-11, 2026 | NYC
September 14 - 18, 2026
September 14-18, 2026 | Madrid, Spain
December 7 - 10, 2026
December 7-10, 2026 | NYC
QUICK LINKS
- Joint Stakeholder Survey: Shaping IESBA and IAASB Strategies for 2028–2031
- IESBA Strategy and Work Plan for 2024 - 2027
- 2024 IESBA Annual Report
- Due Process
- Strengthening International Independence Standards
- Exploring the IESBA Code
- Summary of Prohibitions in IESBA Code for Public Interest Entities
- Public Interest Framework
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IESBA Handbook of the International Code of Ethics for Professional Accountants
The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out fundamental principles of ethics for professional accountants, reflecting the profession’s recognition of its public interest responsibility. The Code also provides a conceptual framework to identify, evaluate and address threats to compliance with the Code’s principles, and where applicable, to independence.
