LATEST UPDATE Targeted Ethics Code Update on Firm Culture and Governance Single, high-level, overarching requirement anchors firm culture and governance in the Code globally, allowing for development of practical guidance outside the Code to support implementation. Targeted approach aims to minimise compliance burden and costs by avoiding prescriptive provisions. Exposure draft planned for December 2026, with final approval targeted by end 2027. Firm culture and governance will be addressed through a targeted update to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), available on: https://www.ethicsboard.org/iesba-code This follows a decision [...]