International Federation of Accountants

Who We Are
Who We Are

We are the global organization for the accountancy profession, comprising more than 175 member and associate organizations in 130 countries and jurisdictions, representing nearly 3 million professional accountants.
What We Do
What We Do

We support the development, adoption, and implementation of high-quality international standards. We work to prepare a future-ready accounting profession. We speak out as the voice of the global accounting profession.
Knowledge Gateway
Gateway

Insights, resources and tools from leading voices in accountancy and business.

Icon for Exploring the Code series

An IFAC Content Series

Supporting International Standards

Exploring the IESBA Code

Useful Links

Access the IESBA Code

IESBA Support & Resources

Responding to Non-Compliance with Laws and Regulations

Learn more about the IESBA

Learn more about the IAASB

More on International Standards

Available Languages: English | Albanian | French | Spanish-Latin America

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

Exploring the IESBA Code Installment 1 - The Five Fundamental Principles

November 21, 2019

Exploring the IESBA Code Installment 2 - The Conceptual Framework, Step 1, Identifying Threats

January 30, 2020

Exploring the IESBA Code Installment 3 - The Conceptual Framework, Step 2, Evaluating Threats

February 28, 2020

Exploring the IESBA Code Installment 4 - The Conceptual Framework, Step 3, Addressing Threats

March 31, 2020

Independence, Conflicts of Interest, and Inducements

Exploring the IESBA Code Installment 5 - Independence

April 30, 2020

Exploring the IESBA Code, Installment 6 - Conflicts of Interest

May 30, 2020

Exploring the IESBA Code, Installment 7 - Inducements

June 30, 2020

NOCLAR

Exploring the IESBA Code Installment 8 - Responding to Non-Compliance with Laws and Regulations [for PAIBs]

July 30, 2020

Exploring the IESBA Code Installment 9 - Responding to Non-Compliance with Laws and Regulations [for PAPPs]

August 31, 2020

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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Who We Are
Who We Are

We are the global organization for the accountancy profession, comprising more than 175 member and associate organizations in 130 countries and jurisdictions, representing nearly 3 million professional accountants.
What We Do
What We Do

We support the development, adoption, and implementation of high-quality international standards. We work to prepare a future-ready accounting profession. We speak out as the voice of the global accounting profession.
Knowledge Gateway
Gateway

Insights, resources and tools from leading voices in accountancy and business.