The International Ethics Standards Board for Accountants (IESBA, the Ethics Board) is an independent standard-setting body that serves the public interest by setting robust, internationally appropriate ethics standards, including auditor independence requirements, for professional accountants worldwide. These are compiled in the Code of Ethics for Professional Accountants (the Code).
To gain additional feedback on its project to address professional accountants’ responsibilities regarding the disclosure to an appropriate authority of suspected non-compliance with laws and regulations (formerly called suspected illegal acts) by a client or employer, the Ethics Board is holding three roundtables:
- Hong Kong S.A.R, China, on May 20
- Brussels, Belgium, on June 13
- Washington DC, USA, on July 10