IESBA releases new staff Q&As supporting implementation of the IESSA, the global ethics and independence benchmark effective 15 December 2026.
The IESBA releases its 2026 Handbook of the International Code of Ethics, including the new sustainability standards and the external expert standard.
IAASB and IESBA release their 2025 Joint Annual Report, highlighting global stakeholder engagement and progress on international standards.
IESBA staff publication explores ethical considerations for accountants using emerging technologies, ahead of upcoming AI guidance.
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 [...]
LATEST UPDATE IESBA Releases Snapshot on Ethics and Independence Approach to Technology Snapshot explains how the IESBA Code applies to the use of technology. Highlights ethics and independence considerations arising from AI, digital assets, and other technologies. Outlines IESBA’s three-pillar approach to keeping the Code fit for purpose in a fast-changing environment. The International Ethics Standards Board for Accountants (IESBA) has released a new snapshot focused on ethics and independence in the use of technology. IESBA’s snapshots are short, plain-language overviews designed to help professionals and stakeholders to quickly understand IESBA's approach to key topics. [...]
LATEST UPDATE IESBA Releases Guide on Proportionality of the IESBA Code A new staff publication, titled ‘Proportionality of the IESBA Code’ explains how proportionality is built into the IESBA Code, available on: https://www.ethicsboard.org/publications/iesba-staff-publication-proportionality-iesba-code The guide was designed to support small and medium practices (SMPs) applying the Code with confidence, and was presented at the EFAA Annual Conference in Dublin as part of IESBA’s SMP engagement. The publication is meant to underscore that while ethics is not proportionate, the Code is. Every professional accountant is required to uphold the same five fundamental principles: integrity, objectivity, professional [...]
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 [...]
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 [...]
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 [...]
