International Ethics Standards Board for Accountants

The International Ethics Standards Board for Accountants develops ethical standards and guidance for use by professional accountants. It encourages member bodies to adopt high standards of ethics for their members and promotes good ethical practices globally. This section of the publications site includes the Code of Ethics for Professional Accountants (Code) issued by the IESBA and resources developed by staff to assist in the adoption and implementation of the Code. The IESBA follows a rigorous due process in developing its pronouncements and is subject to the oversight of the Public Interest Oversight Board.