IESBA Staff Publication - Proportionality of the IESBA Code

The publication is meant to underscore that while ethics is not proportionate, the Code is. Every professional accountant is required to uphold the same five fundamental principles: integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The Code, however, adopts a proportionate approach to how professional accountants meet these principles in practice. The same proportionate approach is applied to independence for professional accountants and firms in an audit or assurance context.