The role of Chief Financial Officers (CFOs) and other equivalent senior finance leaders is evolving rapidly, from traditional financial stewardship to strategic leadership spanning risk, performance, sustainability, and data governance.
The International Ethics Standards Board for Accountants (IESBA) is inviting CFOs and other stakeholders worldwide to share input on how the CFO role has changed, emerging ethical challenges, and whether the International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) remains clear and fit for purpose in supporting ethical leadership in finance.
About this consultation
The IESBA launched this initiative to better understand the evolving role of CFOs (or equivalent senior finance roles) and the ethical challenges they face. It will also explore whether the IESBA Code needs to evolve in response.
Building on its initial July/August 2025 CFO Pulse Survey, the IESBA is conducting these Extended Global Surveys to develop a deeper and more globally representative understanding of:
- How the role of CFOs and other equivalent senior finance leaders has evolved and the ethical challenges they face;
- How effectively the IESBA Code supports them in navigating ethical dilemmas, conflicts or “gray zones”; and
- Potential actions the IESBA could take, including enhancements to the IESBA Code, the development of guidance or other resources, or other initiatives to support ethical leadership in finance functions.
Choose the survey that fits your perspective
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CFOs Survey Open Until April 24
CFO survey: For CFOs and equivalent senior finance leaders, whether or not you are a member of a professional accountancy body.
Access the Survey Here.
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Other Stakeholders Survey Open Until April 24
Other Stakeholders survey: For stakeholders who interact with or oversee CFOs, including professional accountancy organizations (PAOs), other professional organizations, regulators and oversight bodies, investors and stewardship groups, accounting firms, jurisdictional standard setters, those charged with governance, and governance specialists.
Access the Survey Here.
Time and confidentiality
The surveys are anonymous and take approximately 10 to 15 minutes each to complete.
Why participate
Your input will help the IESBA:
- Build a more globally representative evidence base on the ethical challenges that CFOs and equivalent senior finance leaders face;
- Assess whether the IESBA Code remains clear and fit for purpose in today’s finance leadership context; and
- Decide whether targeted enhancements to the IESBA Code, the development of guidance or other resources, or other initiatives could strengthen ethical leadership and public trust in organizations in which CFOs and equivalent senior finance leaders work.
Definitions and notes
CFO-equivalent roles – for the purpose of these surveys, these roles include the most senior finance leader within an organization’s finance function (for example, CFO, Finance Director, Controller, Chief Accounting Officer, or similar). In smaller organizations, this role may not exist separately and may form part of the CEO’s responsibilities.
Survey continuity: Some questions are intentionally repeated from the IESBA’s 2025 CFO Pulse Survey to validate earlier findings and track shifts in perspectives over time.