Exploring the IESBA Code: First Installment

[News]

This is the first installment of a 12-month web-based publication series titled Exploring the IESBA Code, in continued support of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

Authored by IFAC staff, with input from representatives of the International Ethics Standards Board (IESBA), each installment of the series will highlight key aspects of the Code in a manner that is relatable to all professionals, not just accountants. A special focus will be placed on the recent revisions to the Code,  especially the more complex topics.

The first installment of the Exploring the IESBA Code deals with the five fundamental principles of ethics which establish the standard of behavior expected of all professional accountants - a standard which enable accountants to uphold their responsibility to act in the public interest.

 

For more information about the Code, click here.

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