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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.

 

Related news

  • IFAC calls for nominations for its boards

  • Jan 20, 2014

  • The International Federation of Accountants (IFAC) has issued a call for nominations to fill a total of 22 vacancies on its various standard-setting boards which will arise in 2015.

  • IESBA seeks input on its strategy

  • Dec 18, 2013

  • The International Ethics Standards Board for Accountants (IESBA) has released a consultation paper on its strategy and work plan for the 2014-2018 period. The consultation paper shows the IESBA's plans in developing the 'Code of Ethics for Professional Accountants' (Code) to ensure it remains relevant and responds to global developments.

  • Outcomes from the thirtieth ISAR session

  • Nov 11, 2013

  • The thirtieth session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has held in Geneva on 6-8 November 2013. The meeting focused on the role sound corporate reporting infrastructure plays in promoting investment, financial stability and development. The main agenda items were country feedback on the 'Accounting Development Tool' being developed by ISAR, human resources development challenges in achieving high quality corporate reporting, and a review of good practices in sustainability reporting.

  • IESBA revises ethics code

  • Sep 24, 2013

  • The International Ethics Standards Board for Accountants (IESBA) has amended its 'Code of Ethics for Professional Accountants' (Code) to change to the definition of “those charged with governance” to more closely align it with the definition used in International Standards on Auditing (ISAs).

  • Conclusions on governance and strategy review of IFAC member bodies

  • Apr 02, 2013

  • The Monitoring Group and Public Interest Oversight Board (PIOB) have published documents in response to their March 2012 consultation documents on the governance of various organisations operating under the auspices of the International Federation of Accountants (IFAC). The reports outline a number of recommendations in relation to the governance and strategy of the various IFAC bodies, but does not make any recommendations on the governance of the International Public Sector Accounting Standards Board (IPSASB). The Monitoring Group has formally taken the question of IPSASB oversight onto its agenda, noting "its [own] composition and that of the PIOB currently are not appropriate to the needs of stakeholders in public sector accounting standards".

  • IAASB issues revised guidance on using internal auditors

  • Mar 20, 2013

  • The International Auditing and Assurance Standards Board (IAASB) has issued new requirements and guidance that address the auditor’s responsibilities if using internal auditors to provide 'direct assistance' under the direction, supervision, and review of the external auditor for purposes of the audit.

  • IESBA revises ethics code

  • Mar 20, 2013

  • The International Ethics Standards Board for Accountants (IESBA) has amended its 'Code of Ethics for Professional Accountants' (Code) to address conflicts of interest, breaches of a requirement of the Code, and amend the definition of the term “engagement team”.

  • IFAC calls for nominations for 2014

  • Jan 16, 2013

  • The Nomination Committee of the International Federation of Accountants (IFAC) has issued a formal call for nominations to fill available positions on IFAC's various boards and committees.

  • IESBA proposes to align ethics code with ISAs on 'those charged with governance'

  • Jul 23, 2012

  • The International Ethics Standards Board for Accountants (IESBA) has released an exposure draft which proposes to change to the definition of “those charged with governance” in the IESBA 'Code of Ethics for Professional Accountants' (the Code) to align it with International Standards on Auditing (ISAs).

  • IFAC announces 2012 editions of various handbooks

  • Jul 04, 2012

  • The International Federation of Accountants (IFAC) has announced the availability of the 2012 editions of the handbooks from the International Auditing and Assurance Standards Board (IAASB), International Ethics Standards Board for Accountants (IESBA), and International Public Sector Accounting Standards Board (IPSASB).

  • New IFAC appointments

  • Jun 20, 2012

  • The International Federation of Accountants (IFAC) has announced that Fayezul (Fayez) Choudhury has been selected as the new CEO of IFAC, and that Jörgen Holmquist has been appointed as the first independent chair of the International Ethics Standards Board for Accountants (IESBA).

  • IFAC calls for G20 to adopt global standards and support integrated reporting

  • Jun 14, 2012

  • The International Federation of Accountants (IFAC) has written to the G20 outlining its recommendations for consideration at the G-20 Leaders’ Summit on June 18-19, 2012 in Los Cabos, Mexico. The recommendations include global adoption of International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISAs), increased resources for regulators and standard setters, and support for the International Integrated Reporting Council's proposed integrated reporting framework.

  • IFAC ethics board widens work plan to consider topical issues

  • May 21, 2012

  • The International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC) has released a Staff Update paper which outlines additional 'workstreams' in its work plan to consider topical issues such as auditor rotation, the provision of non-audit services by auditors, the structure of the Code of Ethics for Professional Accountants (Code) and implications of recent accounting irregularities for professional accountants in business.

  • IESBA Code of Ethics translated into Spanish

  • May 14, 2012

  • The International Federation of Accountants (IFAC) has announced the availability of a Spanish translation of the Code of Ethics for Professional Accountants, which is produced by the International Ethics Standards Board for Accountants (IESBA).

  • IFAC responds to Monitoring Group consultation

  • May 08, 2012

  • The International Federation of Accountants (IFAC) has publicly released its response to the Monitoring Group public consultation on the governance of the Monitoring Group, the Public Interest Oversight Board (PIOB), and the standard-setting boards and compliance advisory panel operating under the auspices of IFAC.

  • Proposed revisions to Code of Ethics

  • Feb 29, 2012

  • The International Ethics Standards Board for Accountants (IESBA) has released proposed changes to the definition of "engagement team" in the IESBA 'Code of Ethics for Professional Accountants' (the Code) to avoid any perceived incompatibility between the Code and the International Standards on Auditing (ISAs).

  • Ethics standards board finalises priorities

  • Oct 17, 2011

  • The International Ethics Standards Board for Accountants (IESBA) has released its '2011-2012 IESBA Strategy and Work Plan', which sets the direction and priorities for the activities of the IESBA.

  • International conference on accounting education to be held in March 2011

  • Feb 02, 2011

  • International accountancy and education leaders will meet on 8 March 2011 at the United Nations in Geneva for the Accountancy Education Forum, a full-day event jointly hosted by the United Nations Conference on Trade and Development (UNCTAD) and the International Accounting Education Standards Board (IAESB).

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