- Meetings of the IESBA are held at various locations around the world. The number of seats that can be made available for public observers may be limited depending on the location. For this reason, we ask those who wish to attend to complete and return the registration form to the IESBA as soon as possible.
- Observers are asked to sign in on arrival at the meeting. Your badge will be given to you then. IESBA staff will admit people who have not given advance notification only if space permits.
- Delegations of more than two people from the same organization (including global affiliates) attending the same session will be admitted only at the discretion of IESBA staff and only if space permits.
- The meeting agenda and timetable for individual agenda items will be posted in advance of the meeting on the IESBA web site (www.ifac.org/Ethics). Observers are encouraged to check the web site shortly before the meeting for last-minute changes. IESBA cannot accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.
- IESBA agendas are divided into items open to the public and items (generally dealing with administrative or personnel matters) to be discussed in a private, closed session.
- IESBA deliberations are conducted in English without translation into any other language.
- Observers may download IESBA agendas and background papers from the web site (www.ifac.org/Ethics). Papers available through the IESBA web site will not be distributed at the meeting. Also, papers distributed at the meeting may not be distributed to observers. However, where appropriate, they will be posted on IFAC's web site and made available to the public after the meeting.
- Observers are asked not to participate in discussion at the meetings and not to take photographs or operate mobile phones, video cameras, or tape recorders in the meeting room.
- Observers are asked to remain in the public seating area and not to enter the IESBA seating area.
- IESBA is not able to invite visitors to join IESBA members for luncheon or dinner. Observers are requested not to bring food into the Board Room. A list of local restaurants will be made available at the meeting.
- Smoking is not permitted in the IESBA meeting room.
- If demand exists, IESBA may provide facilities for listening to IESBA meetings by telephone, at the listener's expense. Any arrangements that are made will be announced on the IESBA web site.
- IESBA does not make hotel arrangements for observers.
- IESBA does not have telephone, fax, or copying facilities available for observers.
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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
IESBA Observer Guidelines
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