Basis for Conclusions - IESBA Strategy and Work Plan 2024 - 2027

This Basis for Conclusions has been prepared by staff of the International Ethics Standards Board for Accountants (IESBA). It explains how the IESBA has addressed the significant matters raised on the IESBA Strategy and Work Plan, 2024-2027 (SWP) consultation paper (CP) and in the IESBA’s deliberations in finalizing the SWP. It relates to, but does not form part of, the SWP, which was approved by the IESBA in December 2023 with the affirmative votes of 18 out of 18 IESBA members.