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In several major jurisdictions, we are witnessing a pushback against regulation. Competitiveness has risen to the top of political agendas, driving calls for simplification, reduced oversight, and lighter regulation, against a backdrop of growing geopolitical tensions.
At the same time, organizations are facing growing pressure from other directions. Technology is advancing faster than regulatory frameworks can keep up. Public expectations around transparency and accountability continue to evolve. In areas like sustainability reporting, but not only there, regulatory delays and divergence are placing more responsibility on firms and professionals to uphold trust, ensure integrity, and manage risk in less certain conditions.
In this environment, ethics and independence remain essential anchors. They provide a foundation for trust, a compass for responsible innovation, and a stabilizing force amid regulatory fragmentation. The 2025 IESBA Ethics & Independence Conference will explore how ethics, as a principle, a practice, and a culture, can strengthen resilience, support long-term growth, and reinforce public confidence in a world of accelerating change.