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IESBA Webinar: The Revised and Restructured Code


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Watch the April 17, 2019 IESBA webinar supporting the rollout of its International Code of Ethics for Professional Accountants (including International Independence Standards).

Prefaced by welcome remarks from IESBA Chairman, Dr. Stavros Thomadakis, the webinar details the revisions and restructuring changes made to the Code. The presenters explained that although the fundamental principles of ethics are unchanged, major revisions have been made, including to the unifying conceptual framework—the approach used by all professional accountants to identify, evaluate, and address threats to compliance with the fundamental principles and, where applicable, be independent. The Code is completely rewritten and its new structure makes it easier to navigate, use and enforce.

The presenters also highlighted the various resources and tools that are currently available to help support adoption and implementation of the Code, including the soon-to-be-launched eCode. More information on the eCode is available in the April 2019 publication, Preparing for the eCode – A New Innovative Approach to Engaging with Ethics.

Webinar presenters included:

  • Kim Gibson, IESBA Board Member, Rollout Working Group Chair and Grant Thornton International – Global Head, Risk Management and Independence
  • Laura Friedrich, IESBA Rollout Working Group Member, Principal, Friedrich and Friedrich Corporation

The Code, which comes into effect in June 2019, is incorporated in the 2018 edition of the IESBA Handbook, which is available now for download or purchase.

More information about the code is available on a dedicated web page

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