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 ...

Click here to access the Exploring the IESBA Code publication series to learn more about the topics covered in the parts and sections of the IESBA Code.

The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues …

The IESBA’s mission is to serve the public interest by setting 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 ...

2024年12月5日 · The IESBA is preparing for the global release of the new sustainability-related standards in January 2025, signaling a significant advancement in ethical standards for the profession. For more detailed information, stakeholders are encouraged to visit the IESBA’s official website at ethicsboard.org.

2025年1月11日 · The International Ethics Standards Board for Accountants (IESBA) Code serves as a global benchmark, guiding accountants to uphold ethical standards through its principles and safeguards. Understanding these guidelines helps professionals navigate complex ethical dilemmas and enhances accountability across the industry.

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 ...

Serving the public interest internationally through independent, high-quality ethics, audit, and assurance standards that inspire confidence in corporate information and the world’s economies. The Foundation supports international ethics, audit, and …

2024年8月29日 · 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 ...

The IESBA is an independent standard-setting board that develops, in the public interest, high-quality ethical standards and other pronouncements for professional accountants worldwide.