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Firm Culture and Governance

Why is this important?

Approved by the IESBA in December, 2024 and commencing in 2025, the Firm Culture and Governance Project aims 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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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 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.