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IESBA Launches Surveys for Post-Implementation Reviews of NOCLAR Standard and the Restructured Code

2026-04-29T13:00:35+02:00

LATEST UPDATE IESBA Launches Surveys for Post-Implementation Reviews of Noclar Standard and the Restructured Code Global stakeholders are invited to share practical experience on whether the NOCLAR provisions in the IESBA Code, as well as the Restructured Code, work as intended in the public interest. Survey insights will inform IESBA’s assessment of whether any further actions are necessary regarding these standards. The Post-Implementation Reviews reflect a commitment within IESBA’s current 2024–2027 Strategy and Work Plan, available on: https://www.ethicsboard.org/publications/towards-more-sustainable-future-advancing-centrality-ethics, as well as calls from stakeholders, to evaluate the real‑world effectiveness of major ethics standards. The International [...]

IESBA Launches Surveys for Post-Implementation Reviews of NOCLAR Standard and the Restructured Code2026-04-29T13:00:35+02:00

IESBA and IAASB Clarify Link Between ISQM 1 and FCG Viewpoints

2026-04-29T13:00:45+02:00

LATEST UPDATE IESBA and IAASB Complete Analysis on Linkages between ISQM 1 and FCG Viewpoints The analysis: Explains linkages and key differences between IESBA’s FCG viewpoints and ISQM 1 Highlights their mutually supportive nature and key differences in their objectives, scope, output and focus Was developed in close coordination with the IAASB, responding to calls from stakeholders. The International Ethics Standards Board for Accountants (IESBA) has released the complete analysis of the linkages, available on: https://www.ethicsboard.org/publications/linkages-between-iesba-viewpoints-and-isqm-1 between the International Standard on Quality Management (ISQM) 1, available on: https://www.iaasb.org/publications/international-standard-quality-management-isqm-1-quality-management-firms-perform-audits-or-reviews and the IESBA’s Firm Culture and Governance [...]

IESBA and IAASB Clarify Link Between ISQM 1 and FCG Viewpoints2026-04-29T13:00:45+02:00

IESBA Launches Workstream on Private Equity Investment in Accounting Firms

2026-04-29T13:00:56+02:00

LATEST UPDATE IESBA Launches Workstream on Private Equity Investment in Accounting Firms IESBA will analyse ethical and independence implications of private equity investment in accounting firms. It will assess the need for standard setting on alternative practice structures. In its March meeting, IESBA also agreed to develop new guidance on technology and AI, enhance its support for global implementation of the sustainability standards, and review the practical implementation of key ethics standards. The International Ethics Standards Board for Accountants (IESBA) has agreed to launch a dedicated workstream to analyse issues relating to private equity investment [...]

IESBA Launches Workstream on Private Equity Investment in Accounting Firms2026-04-29T13:00:56+02:00

IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies

2026-01-29T15:44:17+02:00

LATEST UPDATE IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies The International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) have launched a joint global stakeholder survey marking the beginning of work toward their respective Strategies and Work Plans (SWPs) for 2028–2031 – a period of expected significant change in the global audit, assurance and ethics landscape. The joint survey represents the first step in the boards’ strategic planning process and will help inform the development of their respective Consultation Papers. By launching a single, [...]

IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies2026-01-29T15:44:17+02:00

Now Available: IESBA Handbook 2025 Edition

2025-11-26T12:23:23+02:00

LATEST UPDATE Now Available: IESBA Handbook 2025 Edition Digital Access and Print Orders Available The International Ethics Standards Board for Accountants (IESBA) has released the 2025 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards), available on: https://www.ethicsboard.org/publications/2025-handbook-international-code-ethics-professional-accountants This handbook incorporates the tax planning pronouncement that became effective for tax planning services and activities after 30 June 2025. The back of Volume 1 of the 2025 Handbook contains the IESBA-approved revisions to the Code addressing ‘Using the Work of an External Expert’, as well as ‘Sustainability Reporting-related Revisions’. These revisions [...]

Now Available: IESBA Handbook 2025 Edition2025-11-26T12:23:23+02:00

IESBA Staff Releases Additional Implementation Support Materials for IESSA

2025-08-28T15:29:00+02:00

LATEST UPDATE IESBA Staff Releases Additional Implementation Support Materials for IESSA The staff of the International Ethics Standards Board for Accountants (IESBA) has released two implementation support publications to help sustainability assurance practitioners understand and apply the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA): Key Differences: A comparison document outlining the main differences between the IESSA and the corresponding provisions of the IESBA Code applicable to audits of financial statements List of PIE Prohibitions: A list of specific prohibitions in the IESSA applicable to sustainability assurance engagements of public interest entities [...]

IESBA Staff Releases Additional Implementation Support Materials for IESSA2025-08-28T15:29:00+02:00

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