All speeches and session videos from the IESBA Ethics and Independence Conference 2025 are now available on the conference website, offering open access to the key discussions and insights shared.
With about 800 participants - including more than 200 in-person attendees and 35 speakers and moderators from around the world - the conference was a milestone in the global dialogue on the relevance of ethics in the accounting services industry and the financial sector.
Keynotes and panels addressed:
Ethical Conduct and Information Quality in Accounting and Auditing: Safeguarding Market Confidence
The Importance of Ethics in Building Trust in Global Financial Markets
Ethics in a World of Regulatory Shifts and Market Transformation
Trust and Transparency in Capital Markets
Ethical Culture and Governance – Reinforcing Resilience and Public Trust in Accounting Firms
Ethics vs. Innovation? The Future of Technology in Audit and Accounting
The Rise of Private Equity in Accounting: Strategic Partnerships or Increased Risks to Public Interest?
Accountants at a Crossroads: Ethics and the Fight Against Financial Crime
How to Enhance Trust in the Audit Market: a European Perspective
This content is part of a series of initiatives the IESBA will promote throughout October to celebrate Global Ethics Day 2025 (October 15), under the theme “Ethics Re-Envisioned.”
The conference discussions provide valuable contributions to the ongoing reflection on how we can, and should, re-envision the increasingly relevant role of ethics across the accounting profession and the broader financial system.
Throughout the month, the IESBA will invite its community to engage and contribute to the discussion through a series of initiatives, including dedicated videos and polls on each panel topic, content exploring how ethics can be re-envisioned, and highlights of IESBA’s ongoing efforts to strengthen stakeholder engagement and deliver greater public value.
Stay tuned to IESBA on LinkedIn for updates and opportunities to join the conversation.
The 2025 handbook incorporates the tax planning pronouncement that became effective for tax planning services and activities beginning after June 30, 2025.
The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.
We also extend our sincere gratitude to Linda de Beer for her dedicated leadership of the PIOB over the past five years. Her tenure coincided with a period of profound change, during which she oversaw the careful implementation of the Monitoring Group’s 2020 Recommendations and guided the PIOB’s oversight through a time of significant global challenge and transformation.
The IAASB and IESBA share with the PIOB a commitment to enhancing trust and confidence in the audit and accountancy profession and the information it provides to stakeholders worldwide. Under Ms. Modise’s leadership, we are confident that our close collaboration with the PIOB will continue to strengthen the international standard-setting system and deliver standards that serve the global public interest.
Gabriela Figueiredo Dias Chair, International Ethics Standards Board for Accountants (IESBA)
Co-CEO, International Foundation for Ethics and Audit (IFEA)
Tom Seidenstein Chair, International Auditing and Assurance Standards Board (IAASB)
Co-CEO, International Foundation for Ethics and Audit (IFEA)
In this short video, IESBA Program and Senior Director Ken Siong offers a brief preview of the key topics and discussions that will shape the agenda for the IESBA Board's September meeting.
Featuring IESBA Program and Senior Director Ken Siong
This publication is relevant to all professional accountants, whether in business or in public practice, and sustainability assurance practitioners (SAPs). It provides answers to common questions on:
This publication highlights key aspects of the IESSA that illustrate its proportionality, while the IESSA also provides a robust global ethics and independence baseline for sustainability assurance engagements (SAEs). The proportionality of the IESSA enables it to support the performance of SAEs for entities of all sizes, thereby underpinning public trust in those engagements.
The publication is especially geared towards facilitating the implementation of the IESSA by SAPs that are small and medium practices (SMPs).
The International Ethics Standards Board for Accountants (IESBA) today released two new staff publications to enhance understanding and support global adoption and implementation of its ethics standard on Using the Work of an External Expert as well as the International Ethics Standards for Sustainability AssuranceTM (including International Independence StandardsTM) (IESSATM), both of which are effective from December 2026. These publications explain key aspects of the standard related to using the work of an external expert and the proportionality of the ethics and independence provisions for sustainability assurance in the IESSA.
This publication is relevant to all professional accountants, whether in business or in public practice, and sustainability assurance practitioners (SAPs). It provides answers to common questions on:
Evaluating whether to use the work of an external expert
How to identify an external expert
The extended requirements for evaluating the objectivity of an external expert in the context of an audit or other assurance (including sustainability) engagement
Concluding an external expert’s competence, capabilities and objectivity
Potential threats arising from using the work of an external expert
Specific considerations related to the IESSA
Access other resources relating to this standard on the IESBA Experts Page.
This publication highlights key aspects of the IESSA that illustrate its proportionality, while the IESSA also provides a robust global ethics and independence baseline for sustainability assurance engagements (SAEs). The proportionality of the IESSA enables it to support the performance of SAEs for entities of all sizes, thereby underpinning public trust in those engagements.
The publication is especially geared towards facilitating the implementation of the IESSA by SAPs that are small and medium practices (SMPs).
Both publications may also be helpful to jurisdictional standard setters, regulators and oversight bodies, professional accountancy organizations, educational bodies, and other stakeholders.
About IESBA
The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.
O programa final anunciado com o investimento de private equity nas firmas de auditoria e contabilidadee em destaque.
As conferências principais contarão com Maria Luís Albuquerque (Comissária Europeia), Jean-Paul Servais (Presidente da IOSCO) e Joaquim Miranda Sarmento (Ministro de Estado e das Finanças de Portugal), acompanhados por mais de 20 líderes globais.
Mais de 700 inscrições já foram confirmadas, representando 96 jurisdições em seis continentes, com mais de 250 participantes em Lisboa. As inscrições presenciais encontram-se encerradas, mas a participação virtual continua disponível.
O International Ethics Standards Board for Accountants (IESBA) anunciou hoje o programa final da sua Conferência inaugural de Ética e Independência, que terá lugar no dia 15 de setembro em Lisboa e online.
O programa ficou concluído com a confirmação dos oradores para o painel da tarde sobre o crescimento do investimento de Private Equity nas firmas de auditoria e contabilidade. O debate, moderado por Ken Siong, Diretor Sénior de Programas do IESBA, contará com Mark Babington, Diretor Executivo de Normas Regulatórias no UK Financial Reporting Council e Membro do Board do IESBA; Liam Boyle, Chief Risk Officer da Teneo; e Wendy Russel, Head of Audit da Grant Thornton UK.
Este será um dos seis debates temáticos que abordarão os principais desenvolvimentos que estão a moldar a profissão e os serviços financeiros. Entre estes incluem-se também os impactos das alterações regulatórias e da disrupção tecnológica e da inteligência artificial, cultura e governação nas empresas de auditoria e contabilidade, desenvolvimentos relacionados com a informação de sustentabilidade, ética em planeamento fiscal e o papel dos profissionais de contabilidade e auditoria no combate ao crime financeiro.
Os oradores principais incluem Maria Luís Albuquerque, Comissária Europeia para os Serviços Financeiros e para a União da Poupança e dos Investimentos, Jean-Paul Servais, Presidente da IOSCO, e Joaquim Miranda Sarmento, Ministro de Estado e das Finanças de Portugal. Juntam-se a um prestigiado painel com mais de 20 especialistas e líderes internacionais.
Mais de 700 participantes já se inscreveram, representando 96 jurisdições em seis continentes, com mais de 250 inscritos para assistir em Lisboa. Embora as inscrições presenciais estejam encerradas, a participação virtual permanece disponível.
Num momento em que a pressão regulatória evolui e a inovação acelera, a conferência oferece uma oportunidade para explorar o papel das práticas éticas e regras de independência no reforço da competitividade, resiliência e confiança dos cidadãos e investidores nos setores da contabilidade e auditoria, nos mercados financeiros e na economia.
Esta é a primeira conferência internacional dedicada à ética e à independência em serviços financeiros organizada pelo IESBA, refletindo o compromisso do Board com a promoção do diálogo com os seus stakeholders a nível internacional. Igualmente, visa contribuir para a adoção dos seus standards, consagrados no seu código internacional de ética de independência — um benchmark já adotado, utilizado ou usado como referência em mais de 130 jurisdições em todo o mundo.
A Conferência IESBA 2025 marca também o início da reunião do board do IESBA de setembro, que terá lugar em Lisboa, no campus do ISEG – Lisbon School of Economics and Management.
O evento conta com o apoio generoso do ISEG – Lisbon School of Economics and Management, bem como das duas organizações profissionais portuguesas do setor: a OCC – Ordem dos Contabilistas Certificados e a OROC – Ordem dos Revisores Oficiais de Contas.
Estes apoios são críticos para permitir a realização da conferência em Lisboa, evidenciando a associação destas organizações ao propósito desta iniciativa do IESBA de dinamização do diálogo internacional, ao mais alto nível, sobre temas de grande atualidade para o setor da contabilidade e auditoria, os mercados financeiros e a economia.
Sobre o IESBA
O International Ethics Standards Board for Accountants (IESBA) é um organismo independente de definição de normas internacionais. A sua missão é servir o interesse público através da definição de standards éticos internacionais de elevada qualidade (incluindo normas sobre independência), como base para o comportamento ético nos negócios e nas organizações, e para a confiança pública na informação financeira e não financeira — essencial ao funcionamento e sustentabilidade das organizações, dos mercados financeiros e das economias a nível global.
Juntamente com o International Auditing and Assurance Standards Board (IAASB), o IESBA integra a International Foundation for Ethics and Audit (IFEA). As atividades do IESBA e do IAASB, bem como a adequação dos seus standards ao interesse público, são supervisionadas pelo Public Interest Oversight Board (PIOB).
Contactos para a Imprensa:
Rui Peres Jorge
Director de Comunicação Estratégica
International Ethics Standards Board for Accountants (IESBA)
