In June 2019, the IESBA will launch its eCode—a bold innovation that offers professional accountants a new way to engage with the International Code of Ethics for Professional Accountants (including International Independence Standards). The document below provides a refresher on the Code’s architecture and explains the objective of, and the rationale for, the eCode. It also highlights the eCode’s key features and provides launch timing information.

Watch the International Ethics Standards Board for Accountants’ webinar supporting the rollout of its International Code of Ethics for Professional Accountants (including International Independence Standards).