Now there are more ways to access the Code of Ethics for Professional Accountants™ (the Code) developed by the International Ethics Standards Board for Accountants® (IESBA®, the Ethics Board). The newly released, web-based 2014 Code is designed to provide enhanced access and greater ease of use and navigation.
“Digital is now the preferred medium of communication. It is also how the tech-savvy world today will want to access and use the wealth of materials produced by the board. The board intends to move with the times, technologically,” said interim IESBA Chair Wui San Kwok. “The board will continue to look at ways to utilize the immense technological possibilities in making the Code and other board materials more accessible and usable, including enhancing research, link, and filter functionalities.”
Key features of the web-based Code include the ability to:
- Find relevant pages and sections using a powerful keyword search;
- Display definitions of key terms within the text;
- Navigate sequentially or by using the interactive table of contents; and
- Access previous editions and links to translations, most of which are hosted on third-party sites.
Related to the new platform, the IESBA is currently consulting on ways to improve the structure and delivery of the Code. Additional features may be incorporated into the platform in the future. See the Consultation Paper released earlier this month, and submit your comments by February 4, 2015.
Users can continue to purchase print copies of the Code, or download or print it from the Ethics Board’s website: www.ethicsboard.org.
About the IESBA
The IESBA develops ethics standards and other pronouncements for professional accountants worldwide under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IESBA, and the IESBA Consultative Advisory Group, which provides public interest input into the development of the standards and other pronouncements. The structures and processes that support the operations of the IESBA are facilitated by IFAC. Please visit www.ethicsboard.org for more information, and follow us on Twitter @Ethics_Board.
About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of over 175 members and associates in 130 countries and jurisdictions, representing approximately 2.5 million accountants in public practice, education, government service, industry, and commerce.