This publication is intended to be a useful reference to stakeholders, including regulators and audit/assurance oversight bodies, sustainability assurance (SA) practitioners (SAPs) (including audit firms, conformity assessment bodies or other practitioners), the corporate governance community, investors, preparers, and educational bodies or institutions. References to the relevant provisions in the IESSA are provided in footnotes to assist further understanding of the prohibitions.

This publication provides an overview of the key differences between the IESSA and the ethics and independence provisions in the Code applicable to an audit of financial statements. It is intended to facilitate the understanding and implementation of the IESSA by firms that also follow the Code when performing audits of financial statements. Jurisdictional standard setters, regulators and oversight bodies, professional accountancy organizations, educational bodies and other stakeholders may also find the publication helpful.

“Ethics is not a barrier — it’s the foundation” - A key message from IESBA Chair Gabriela Figueiredo Dias' open invitation to the IESBA Ethics & Independence Conference 2025. In this video, Ms. Dias previews this can’t-miss event for global leaders navigating disruption, innovation, and public trust. Join us in Lisbon or online this September for a one-day, high-impact program featuring voices from business, regulation, and the profession. Learn more and register: https://www.ethicsboard.org/iesba-conference-2025