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International Ethics Standards Board for Accountants |
The International Ethics Standards Board for Accountants (IESBA) develops ethical standards and guidance for use by professional accountants. It encourages member bodies to adopt high standards of ethics for their members and promotes good ethical practices globally. The IESBA also fosters international debate on ethical issues faced by accountants.
The IESBA's objective, scope of activities and membership are set out in its Terms of Reference. They are also summarized in a fact sheet.
The Public Interest Oversight Board oversees the work of the IESBA.
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IESBA Pronouncements
The IESBA follows a rigorous due process in developing its pronouncements. Input is received from the IESBA's Consultative Advisory Group, IFAC member bodies and their members, and the general public. Exposure drafts of proposed pronouncements are placed on the website and widely distributed for public comment.
All IESBA pronouncements may be downloaded free-of-charge from the IFAC online bookstore.
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Projects
The IESBA Work Plan provides a timetable of publications expected in 2007 and 2008.
Project histories are provided for the information and convenience of those who wish to follow the development of a project. These histories reflect current discussions and may be changed at future IESBA meetings. Decisions become final only after approval of the issue of an exposure draft of a proposed pronouncement or a final pronouncement.
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Key Contacts
Richard George, IESBA Chair (richard.george@kpmg.ie)
Jan Munro, Senior Technical Manager (janmunro@ifac.org)
Jim Sylph, Executive Director, Professional Standards (jimsylph@ifac.org)
For a complete list of IESBA members, click here.
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