Supporting International Standards
Exploring the IESBA Code - The Building Blocks Installment
IFAC
Mar 01, 2021 | Guidance & Support Tools
English
All available Translations: Romanian Spanish-Latin America
In Progress Translations: Polish
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.
Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- Approaches to Beneficial Ownership Transparency: The Global Framework and Views from the Accountancy Profession
- Exploring the IESBA Code Installment 3 - The Conceptual Framework, Step 2, Evaluating Threats
- Exploring the IESBA Code Installment 8 - Responding to Non-Compliance with Laws and Regulations [for PAIBs]
- IFAC SMP Committee Response to the IESBA: Proposed Revisions to the Non-Assurance Services
- Overview of the IESBA Code - Parts and Sections
