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IESBA launches Firm Culture and Governance Viewpoints 

2026-09-03T16:14:20+02:00

LATEST UPDATE IESBA launches Firm Culture and Governance Viewpoints  The International Ethics Standards Board for Accountants (IESBA) recently launched its viewpoints on firm culture and governance, initiating a six-month global dialogue on ethical culture focusing on the 2028 – 2031 strategy, sustainability ethics, firm governance, private equity, technology, and emerging risks and trends. The IESBA Viewpoints, Firm Culture and Governance Dialogues, is an IESBA publication designed to support global, dialogue-driven engagement on the organisational drivers of ethical behaviour in accounting firms. Building on IESBA’s Viewpoints across eight core elements of firm culture and governance, the [...]

IESBA launches Firm Culture and Governance Viewpoints 2026-09-03T16:14:20+02:00

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

2026-09-03T16:14:20+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 Strategies2026-09-03T16:14:20+02:00

IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts

2026-09-03T16:14:22+02:00

LATEST UPDATE IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts The International Auditing and Assurance Standards Board (IAASB) has published narrow-scope amendments to its standards arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert project. These narrow-scope amendments are available on: https://www.iaasb.org/publications/narrow-scope-amendments-iaasb-standards-arising-iesba-s-using-work-external-expert-project They respond to the IESBA’s recently approved revisions to its International Code of Ethics for Professional Accountants (including International Independence Standards), which introduced, among others, explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements. The IAASB’s updates [...]

IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts2026-09-03T16:14:22+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 Issues Staff Alert – Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations

2025-08-28T15:38:48+02:00

LATEST UPDATE Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations Private equity (PE) investment in accounting firms has grown significantly over the past five years in a number of major jurisdictions. Such investment may trigger ethical and independence implications, as a result of related structural, strategic and operational changes to a firm. A Staff Alert, which highlights key ethical matters that accounting firms should bear in mind when considering, or accepting investment from PE organisations has been issued by the International Ethics Standards Board for Accountants (IESBA). Titled, Private Equity Investment [...]

IESBA Issues Staff Alert – Private Equity Investment in Accounting Firms, and Related Ethical and Independence Considerations2025-08-28T15:38:48+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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