Today, the IESBA announced that the eCode – a digital tool to access and navigate the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) – will be moving to the recently announced eIS, or e-International Standards, platform. eIS is a web-based platform that provides electronic access to the authoritative standards developed by the IESBA, the International Auditing and Assurance Standards Board (IAASB) and the International Public Sector Accounting Standards Board (IPSASB). In addition to the standards, eIS provides access to non-authoritative resource materials, including staff-prepared Basis for Conclusions and Questions and Answers publications.
“Over two years ago, the IESBA and IFAC jointly launched the eCode to provide a web-based resource for the adoption and use of the IESBA Code,” said Dr. Stavros Thomadakis, IESBA Chairman. “Now, with the launch of eIS, the profession has convenient access to an enhanced version of the eCode – or eCode 2.0 – alongside the digitized standards of the IAASB and the IPSASB. The new platform leverages technologies to further refine existing features and user experience of the eCode. The platform sets the stage for new functionalities in the future, including translations. I am confident that users will expand their use of eCode 2.0 and that the reach of the Code of Ethics will become even broader”.
The eIS is intuitive, easily navigable and offers direct access to the 2021 edition of the IESBA Handbook and relevant resources. The eCode has a new look that will further enhance the user experience regardless of the device used to access the Code. Constituents across the breadth of the stakeholder community were surveyed during the development phase to learn how they currently use the standards and how that use could evolve in a digital environment. The eIS and eCode 2.0 also benefited from the input from representatives of the IESBA and IESBA staff.
“eIS is another significant leap forward as the IESBA continues to leverage modern technologies, including mobile access, to make the content of the Code as widely accessible, visible and user-friendly as possible,” said Ken Siong, the IESBA Program and Senior Director. “Between 2020 and 2021, as the eCode became a valuable resource for firms, national standard setters, regulators and audit oversight bodies, professional accountancy organizations, investors, academia and others, pageviews of the platform jumped nearly 40%. We’re looking forward to seeing that trend continue and accelerate under eIS.”
Users of the current eCode will still be able to access the platform at www.IESBAeCode.org until December 30, 2021. However, as of December 31, 2021, they will be re-directed to the eIS platform.
To learn more about eIS, click here.
To learn more about the IESBA, visit www.ethicsboard.org.