Supporting International Standards
Exploring the IESBA Code - The Building Blocks Installment
Mar 01, 2021 | Guidance & Support Tools
In Progress Translations: Polish | Spanish-latin america
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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