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IESBA Strategy and Work Plan, 2024 - 2027, Consultation Paper

Towards a More Sustainable Future: Advancing the Centrality of Ethics
| Exposure Drafts and Consultation Papers
Comments due by:

The proposed strategy recognizes the public commitment the IESBA has made to developing timely ethics (including independence) standards for sustainability reporting and assurance to meet the increasing needs of investors, customers, workers, government agencies and other stakeholders for sustainability information.

While the International Code of Ethics for Professional Accountants (including International Independence Standards) has been significantly strengthened in recent years, the IESBA believes it is important to continue to evolve the Code with developments in business and the external environment to maintain its robustness and relevance, a need further emphasized by continuing corporate failures around the world that erode public trust in the accountancy profession.

Among other actions to achieve its strategic vision, the IESBA plans to devote significant efforts to expanding and strengthening its working relationships with a wide range of stakeholders. Additionally, the IESBA plans to continue to strengthen its coordination with its sister Board, the International Auditing and Assurance Standards Board (IAASB), as well as other international and national standard setters, to enhance the Code’s interoperability with reporting and assurance standards within the financial and sustainability reporting ecosystems.

The IESBA invites stakeholders to submit their responses by July 7, 2023.

IESBA Proposed Strategy and Work Plan_2024-2027, Consultation Paper Cover
Towards a More Sustainable Future: Advancing the Centrality of Ethics
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (United Kingdom)
  2.  (United States of America)
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  29.  (Botswana)
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  32.  (Nigeria)
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  34. MNP LLP (MNP) (296.31 KB)
  35.  (International)
  36.  (Italy)
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  38.  (Argentina)
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  42.  (Canada)
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