International Code of Ethics for Professional Accountants

Stavros Thomadakis
IESBA Revised Restructured Code Webinar April 2019
Kim Gibson
Gary Hannaford
Don Thomson
Kristian Koktvedgaard
Sylvie Soulier
Webcast: IAASB Receives Update on Changes to IESBA Code
IESBA Revised Restructured Code Webinar
Introducing the IESBA eCode
IFAC Webinar: Raising Awareness on the 2018 Code of Ethics

The International Code of Ethics for Professional Accountants (including International Independence Standards) is effective as of June 15, 2019. In addition to extensive restructuring changes, the Code includes substantive revisions, including to the conceptual framework. The conceptual framework explains how all professional accountants are required to apply the Code in order to comply with the fundamental principles of ethics, and where applicable, be independent. 

The IESBA eCode is a web-based tool that delivers the Code in a digital platform. The eCode includes “app-like” features and functionalities, which better demonstrates the Code’s “building blocks” architecture and scalability.

Access the code

Editions and Translations

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Resources & Tools


Stavros Thomadakis, Chair
Email Stavros

Ken Siong, Senior Technical Director
Email Ken

Diane Jules, Deputy Director
Email Diane

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