These five pillars are broad enough to provide a consistent framework for actions to support the plan as it evolves over time. The boundaries between the different pillars are not meant to be clear cut. Our support for the IESBA Code, for example, is relevant to each pillar—reflecting its central importance to accountancy as a global and trusted profession. 

The pillars are founded on the need for a whole-ecosystem approach, with the global accountancy profession as a core part and contributor to that ecosystem. Other key actors include political leaders, government agencies, civil servants, business leaders, add company management and those charged with governance, global policymakers, law enforcement, other regulated professionals (such as lawyers), and individual citizens and taxpayers. These actors all must work together in an increasingly global—yet still largely domestic—policy framework of treaties, legislation, and regulations.