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Benchmarking International Independence Standards


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Subtitle: 
Phase 1 Report - Comparison of IESBA and US SEC/ PCAOB Independence Frameworks
Published: 
Fri, 2022-05-06
Issues, Insights & Interest Areas: 
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The staff of the International Ethics Standards Board for Accountants’ (IESBA) has completed a study comparing the provisions of International Code of Ethics for Professional Accountants (including International Independence Standards) — in particular the independence provisions applicable to audits of financial statements of public interest entities (PIEs)—with the relevant rules of the U.S.

ED Status: 

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