Why is this important?
Approved by the IESBA in December 2024 and effective from 2025, the Firm Culture and Governance Project focuses on how leadership, governance, and culture influence ethical behavior across firms.
The project aims to support firms in fostering strong ethical cultures that guide decision-making, manage risk, and reinforce trust in the services they provide.
The Latest on Firm Culture and Governance
Follow along here for the latest developments on the Firm Culture and Governance Project
Snapshots and Explainers
IESBA Snapshots and Explainers provide focused insights into IESBA Projects including FC&G
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IESBA FCG project: What, How and When
The FCG project aims to develop a global, principles-based culture and governance framework that provides firms of all sizes with a consistent firm-wide reference point to assess and strengthen ethical culture and governance, complement existing requirements, and promote ethical conduct, long-term trust, and the public interest. Learn about what we are doing and key milestones.