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The Exploring the IESBA Code is a unique and informational series developed by IFAC in collaboration with the International Ethics Standards Board for Accountants (IESBA). It is intended to promote awareness, adoption and implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards).

The twelve-month publication series was launched in November 2019 and highlights important topics in the Code. Each installment focuses on a specific aspect of the Code using real-world situations in a manner that is relatable and practical. Installments include useful links to access relevant resources, including content in the IESBA Code.


The Fundamental Principles and The Conceptual Framework


Independence, Conflicts of Interest, and Inducements




Pressure to Breach the Fundamental Principles


The Role and Mindset of the Professional Accountant

Learn More about the IESBA Code
A New Landscape for Ethics Standards
IESBA Revised Restructured Code Webinar April 2019
Changes Relating to the Provision of Recruiting Services to Audit Clients
The Enhanced Conceptual Framework
Key Structural Changes – What and Why?
The Role of the IESBA Consultative Advisory Group
What Key Changes will Impact Auditors
Webcast: IAASB Receives Update on Changes to IESBA Code
IESBA Revised Restructured Code Webinar
Introducing the IESBA eCode
IFAC Webinar: Raising Awareness on the 2018 Code of Ethics

Exploring the IESBA Code Authors and Contributors

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