COVID-19: Ethics and Independence Considerations
Staff Q&A
This Questions and Answers (Q&A) publication was developed by the staff of the IESBA to highlight aspects of the International Code of Ethics for Professional Accountants (including International Independence Standards) that might be relevant in navigating ethics and independence challenges and risks as a result of the COVID-19 pandemic.
This publication does not amend or override the Code, the text of which alone is authoritative. Reading this publication is not a substitute for reading the Code. The Q&As are not meant to be exhaustive and reference to the Code itself should always be made. This publication does not constitute an authoritative or official pronouncement of the IESBA.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Continuing with the Development of Global Ethics and Independence Standards for Sustainability Reporting and Assurance
- Multidisciplinary Teams
- Potential Ethics Impact on the Behavior of PAs - Objectivity
- Potential Ethics Impact on the Behavior of PAs - Responsibility for Transparency and Confidentiality
