Briefing Note: IESBA Firm Culture & Governance Project

This briefing note outlines key viewpoints on firm culture & governance as part of its ongoing project to promote high ethical standards in accounting firms worldwide. It introduces eight foundational elements, designed to guide firms in building and sustaining a strong ethical culture.

The document also describes IESBA’s stakeholder engagement efforts in early 2026, seeking feedback on these viewpoints to inform the development of a comprehensive global framework for firm culture and governance. This publication serves as a resource for stakeholders interested in advancing ethical practices and public trust in the profession.