Supporting International Standards

Exploring the IESBA Code - The Building Blocks Installment

IFAC
Mar 01, 2021 | Guidance & Support Tools
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The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out the fundamental principles of ethics for professional accountants (PAs), reflecting the profession’s public interest responsibility. The principles apply to all PAs irrespective of their roles and responsibilities. Together with the Code’s conceptual framework, the principles provide a strong foundation for ethical decision-making.

 

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