The IESBA’s eCode initiative is intended to support the adoption and effective implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the revised and restructured Code). With its eCode initiative, the IESBA is exploring how best to leverage existing technologies to develop a web based tool with “app-like” features and functionalities to reinforce the “building blocks” structure and scalability of the revised and restructured Code. The clever design and interactive features of the eCode will help users better navigate and access key ethics and independence provisions that are relevant to the professional activities performed by professional accountants.  


Misha Pieters Diane Jules

Working Group

Brian Friedrich, Working Group Chair and IESBA Member

Liesbet Haustermans, IESBA Member

Jens Engelhardt, IESBA Technical Advisor

Joseph Bryson, IFAC Director, Quality & Development

Michelle Korman, IFAC Senior Manager, Head of Intellectual Property

Project Stages



IESBA June 2019 Meeting Highlights

Just days before the June 26, 2019 product launch, the Board received a final report on Phase 1 of the eCode initiative. The eCode is a web-based tool which includes features and functionalities that emphasize the “building blocks” approach of the Code and its scalability.

The IESBA released resources, including YouTube videos, to showcase the key features of the eCode. A publication was released to outline the objectives of the eCode initiative and highlight some of the features of the Code.

The IESBA had a preliminary discussion about the scope of, and approach to, Phase 2 of the eCode, including a possible timeline.

The IESBA will receive an update on Phase 2 at a future meeting. 


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