Exploring the IESBA Code Installment 1 - The Five Fundamental Principles

This is the first installment of a 12-month publication series titled Exploring the IESBA Code.

Exploring the IESBA Code takes an in-depth look at the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). Each installment of the series will highlight key aspects of the Code in a manner that is relatable, with special focus placed on the recent revisions to the Code.

The first installment of the Exploring the IESBA Code deals with the five Fundamental Principles of ethics which establish the standard of behavior expected of all professional accountants - a standard which enable accountants to uphold their responsibility to act in the public interest.

 For more information about the Code, click here.

 

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