COVID-19: Ethics & Independence Considerations

The COVID-19 pandemic continues to profoundly impact our global financial system. Disruption of production, loss of business and employment, financial distress are becoming economic landmarks of the pandemic and the near-term challenges are never-ending.

During these difficult times, professional accountants must continue to comply with the International Code of Ethics for Professional Accountants, (including International Independence Standards).

This webpage provides guidance to assist professional accountants navigate some of ethics and independence challenges ahead and comply with Code.

 

   

IESBA's COVID-19 Publications