Why is this important?
The IESBA’s Role of CFOs initiative aims to support CFOs and equivalent senior finance leaders in upholding high ethical standards that safeguard the integrity and reliability of financial and non-financial information on which investors, markets, regulators, and the public depend.
Approved by the IESBA in September 2025, the initiative focuses on the evolving role of CFOs and equivalent senior finance leaders, the ethical challenges resulting from this evolution, and whether the IESBA Code remains clear, fit-for-purpose, and practical in the public interest.
The Latest on the Role of the CFO Initiative
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Snapshots and Explainers
IESBA’s Snapshots provide short, non-technical overviews of IESBA projects. They explain purpose, direction, and current focus in clear and accessible terms, alongside more detailed technical materials.
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IESBA Role of CFOs Project: What, How and When
The Role of the CFO project seeks to better understand how the evolving responsibilities of CFOs and senior finance leaders are shaping ethical decision-making across organizations. Through research, surveys, and global stakeholder engagement, the project explores whether existing ethical frameworks remain clear, relevant, and fit for purpose in today’s complex decision environments. Learn more about what we are examining and the project’s current phase of work.