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Ethics

The International Ethics Standards Board for Accountants (IESBA) is an independent standard-setting body that serves the public interest by setting high-quality ethical standards for professional accountants and by facilitating the convergence of international and national ethical standards, including auditor independence requirements, through the development of a robust, internationally appropriate code of ethics.

 

SPOTLIGHT ON

June 2013 Meeting Highlights
Tell Us What You Think! Survey on Long Association
 

IESBA Chair Jörgen Holmquist and board members, Don Thomson and Robert Franchini, with Technical Director Ken Siong recorded a podcast with highlights from the June 10-12, 2013 meeting in New York. The podcast includes updates on key projects or initiatives that the IESBA deliberated at the meeting. Written highlights will be available on the June 2013 Meeting Page in the coming week.

Listen Now

The IESBA is conducting a survey to consider the provisions in its Code of Ethics for Professional Accountants that address the potential threats to independence created by using the same senior personnel on an audit engagement over a long period of time.

Do the current provisions continue to provide robust and appropriate safeguards against familiarity and self-interest threats? Or, should they be amended?

Take the Survey Now