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International Ethics Standards Board for Accountants (IESBA)

IESBA (International Ethics Standards Board for Accountants)

IFAC's International Ethics Standards Board for Accountants (IESBA) maintains the international Code of Ethics for Professional Accountants to serve as a model for all codes of ethics developed and used by national accountancy organisations. The Code applies to all professional accountants, whether they are in public practice, industry, commerce, the public sector or education. The IESBA also develops interpretations of the Code of Ethics for Professional Accountants to address questions that have broad implications.