LATEST UPDATE
IESBA Updates Work Plan to Support Ethical Leadership in Times of Uncertainty
At its June Board meeting, the International Ethics Standards Board for Accountants (IESBA) approved updates to its 2025-2026 Work Plan to better support ethical behaviour and independent judgment in an increasingly volatile and uncertain environment.
Amid rapid shifts in financial markets, stakeholder expectations, and the regulatory landscape, the IESBA reaffirmed its commitment to strengthening the ethical foundations of accounting, business and finance.
According to Gabriela Figueiredo Dias, IESBA Chair, the current challenges require IESBA to focus on stronger ethical cultures, better support for global adoption of IESBA’s standards, and a smarter, more responsive approach to work.
The revised work plan reflects three key decisions:
- A re-sequenced approach to the firm culture and governance project
- The introduction of the SMART strategic framework
- Slowing the pace of standard-setting: a reinforced focus on stakeholder engagement and on adoption and implementation.
The updated IESBA Work Plan 2025‒2026 may be accessed on:
