The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets, and economies worldwide.
IFEA Mourns the Loss of Imran Vanker, IRBA Director of Standards and IAASB Member 2016-2021
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2024 IESBA Handbooks of the International Code of Ethics for Professional Accountants
The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out fundamental principles of ethics for professional accountants, reflecting the profession’s recognition of its public interest responsibility. The Code also provides a conceptual framework to identify, evaluate and address threats to compliance with the Code’s principles, and where applicable, to independence.
e-International Standards
Access the IESBA Code (the IESBA’s standards and pronouncements) on a new, digital platform
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