Firm Culture and Governance Dialogues

Firm Culture and Governance Dialogues is an IESBA publication designed to support global, dialogue-driven engagement on the organizational drivers of ethical behavior in accounting firms. Building on IESBA’s Viewpoints across eight core elements of firm culture and governance, the Dialogues invite firms, regulators, professional bodies, and other stakeholders to test ideas, share experience, and help shape a practical, principles-based global framework to strengthen ethical culture, public trust, and long-term resilience across all service lines.