Supporting International Standards
Exploring the IESBA Code - The Building Blocks Installment
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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Related Resources
- Exploring the IESBA Code Installment 8 - Responding to Non-Compliance with Laws and Regulations [for PAIBs]
- Exploring the IESBA Code, A Focus on Technology - Artificial Intelligence
- Overview of the IESBA Code - Parts and Sections
- SMPAG Response to the IESBA's Future Strategy and Work Plan Survey
- SMPAG Response to the IESBA’s Proposed Technology-Related Revisions to the Code
