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Standard-Setting Boards IFAC Contact Login or Register Search Standards & PronouncementsConsultations & ProjectsSupport & ResourcesConsultative Advisory GroupAbout IESBAMeetingsNewsFocus Areas International Ethics Standards Board for Accountants The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements. Register Today! IESBA Webinar on Instilling Public Trust and Confidence in Sustainability Reporting and Assurance Read More Register Now! Global Ethics Board to Hold Webinar on Recent Expansion of the Definition of a Public Interest Entity Read More Featured news Now Available: Watch IESBA's Global Webinar on the Proposed Revisions Relating to the Definition of Engagement Team and Group Audits April 27, 2022 Looking Beyond 2023! IESBA Calls for Stakeholder Input on Future Strategy April 13, 2022 Global Ethics Board Expands Universe of Entities that are Public Interest Entities April 11, 2022 Now Available: Watch IESBA's Global Webinar on the Proposed Technology-Related Revisions to the Code April 08, 2022 2020 and 2021 IESBA Handbooks of the International Code of Ethics for Professional Accountants The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out fundamental principles of ethics for professional accountants, reflecting the profession’s recognition of its public interest responsibility. The Code also provides a conceptual framework to identify, evaluate and address threats to compliance with the Code’s principles, and where applicable, to independence. Strengthening International Independence StandardsVisit NowLearn more about the important work IESBA is doing to strengthen international independence standards COVID-19 Resource Page IESBA Technology Initiative Meetings June 6 - 8, 2022 June 6-8, 2022 | Hybrid September 12 - 15, 2022 September 12-15, 2022 | Virtual November 30 - December 2, 2022 November 30-December 2, 2022 | Hybrid Quick Links IESBA Strategy and Work Plan for 2019‒2023 IESBA Fact Sheet Report on IESBA Accomplishments June 2016 – July 2020 Due Process IESBA Terms of Reference Resources and Tools, including IESBA eCode Exploring the IESBA Code Summary of Prohibitions in IESBA Code for Public Interest Entities CareersIntellectual PropertyPrivacy PolicyTerms of Use Standards & PronouncementsConsultations & ProjectsSupport & ResourcesConsultative Advisory GroupAbout IESBAMeetingsNewsFocus Areas Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC. Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page. For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED. Agree