An IFAC Content Series
The Exploring the IESBA Code series, developed by IFAC in collaboration with the International Ethics Standards Board for Accountants (IESBA), is intended to promote awareness, adoption and implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards). The twelve-installment publication series was launched in 2019 and highlights important topics in the Code. Each installment focuses on a specific aspect of the Code using real-world situations in a manner that is relatable and practical. Installments include useful links to access relevant resources, including content in the IESBA Code.
Dowload the Latest Exploring the IESBA Code Publication - "A Focus on Technology"
IFAC has again collaborated with the IESBA to produce a new Exploring the IESBA Code publication. This time with a focus on technology
The Exploring The IESBA Code Series - now in audio format
IFAC and the IESBA have partnered with ProDio to deliver audio-versions of Exploring the IESBA Code free on the ProDio website.
NOTE: The content is free. An email address will be neccessary to access.
The Building Blocks Installment
The Building Blocks installment provides an overview of the structure of The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).
Exploring the IESBA Code - Overview of the IESBA Code – Parts and Sections
An overview of the parts and sections in the IESBA Code
Exploring the IESBA Code Authors and Contributors
Learn More about the IESBA Code
A New Landscape for Ethics Standards
IESBA Chairman Dr. Stavros Thomadakis explains the practical significance of the revised and restructured Code, an enhanced platform for developing relevant ethics and independence standards that are globally operable in a world of changing technologies, business methods and public expectations.
IESBA Revised Restructured Code Webinar April 2019
Watch the International Ethics Standards Board for Accountants’ webinar supporting 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 also explain that although the...
Changes Relating to the Provision of Recruiting Services to Audit Clients
IESBA Rollout and Implementation Working Group Chair and IESBA Member Kim Gibson explains key revisions to the independence provisions that apply when audit firms provide recruiting services to their audit clients. She also encourages firms, national standard setters, IFAC member organizations, academics and others to “prepare, engage and activate” with respect to adoption and implementation of...
The Enhanced Conceptual Framework
IESBA Safeguards Task Force Chair Gary Hannaford explains key revisions to the conceptual framework and enhancements in relation to safeguards throughout the Code of Ethics.
Key Structural Changes – What and Why?
IESBA Structure Task Force Chair Don Thomson outlines the structural changes made to the Code of Ethics and the features that make it easier to use, navigate and enforce.
The Role of the IESBA Consultative Advisory Group
IESBA Consultative Advisory Group Chair Kristian Koktvedgaard describes the role of the IESBA CAG in the development of the revised and restructured Code of Ethics.
What Key Changes will Impact Auditors
IAASB-IESBA Coordination Liaison and IESBA Member Sylvie Soulier describes how the revisions to the Code impacts auditors.
Webcast: IAASB Receives Update on Changes to IESBA Code
The International Auditing and Assurance Standards Board (IAASB) welcomed IESBA Member and IAASB-IESBA Coordination Liaison, Ms. Sylvie Soulier, via webcast to present highlights of the new Code.
IESBA Revised Restructured Code Webinar
Watch the International Ethics Standards Board for Accountants’ webinar supporting 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 also explain that although the...
Introducing the IESBA eCode
IESBA Member Brian Friedrich walks through the new eCode from the International Ethics Standards Board for Accountants.
The eCode is a web-based tool that delivers the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) on a digital platform.
Access the eCode here: https://www.iesbaecode.org/
IFAC Webinar: Raising Awareness on the 2018 Code of Ethics
As part of its mandate to raise awareness and facilitate knowledge-sharing of pertinent information related to adoption and implementation of international standards among PAOs, the IFAC PAO Development Committee (PAODC) has collaborated with the IESBA and welcomed members of the IESBA to share a brief, but essential, overview of the 2018 IESBA Code of Ethics.
