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  • European Commissioner for Financial Services, IOSCO Chair, and Portuguese Minister of Finance Join Global Leaders for IESBA Ethics and Independence Conference 2025

    New York, NY English
    • Over 300 registrants have already confirmed attendance, including more than 100 in-person participants from 28 different jurisdictions and 6 continents, for the Lisbon gathering of global financial and accounting leaders
    • Updated program features new sessions on Trust and Transparency in Capital Markets and the Rise of Private Equity in Accounting
    • Over 20 confirmed speakers including top regulators, investors, standard setters, and business leaders

    The International Ethics Standards Board for Accountants (IESBA) today announced the updated program for its 2025 International Ethics and Independence Conference, taking place on 15 September 2025, focused on the most pressing ethical challenges facing the accountancy profession and the global business community.

    Keynote speakers include Maria Luís Albuquerque, European Commissioner for Financial Services and the Savings and Investments Union, Jean‑Paul Servais, Chair of the IOSCO, and Joaquim Miranda Sarmento, Portugal’s Minister of State and Finance. They join a distinguished line-up of over 20 global experts and leaders.

    Participation is free, but physical spaces are limited due to venue capacity.

    The full program, latest updates, and registration are available here: https://www.ethicsboard.org/iesba-conference-2025

    Themed "Ethics and Audit Independence: Pillars of Resilience and Competitiveness in Turbulent Times," the conference will convene regulators, investors, standard setters, accounting firms, and professional and business leaders. It will investigate the central role of ethics in safeguarding trust and stability and supporting innovation amid disruption.

    Program highlights include:

    • Six targeted sessions, covering areas such as regulatory shifts affecting accounting and capital markets, accounting firm culture and governance, sustainability reporting, ethical tax planning, and the accountant’s role in combatting financial crime.
    • Panels discussing the impacts of technological disruption, AI, and private equity investment, and analyzing their ethical implications in reshaping the accounting services industry.
    • A global speaker roster featuring over 20 top voices from capital markets, accounting firms, regulatory bodies, and international institutions, including the keynote speakers.

    As regulatory pressures evolve and innovation accelerates, the conference will provide a timely platform for exploring how ethical and independent practices can enhance competitiveness, bolster resilience, and maintain public confidence in business, the accounting profession and financial markets.

    This conference marks IESBA’s inaugural global gathering around ethics and independence. It reflects the Board’s dedication to engaging worldwide and promoting its standards embodied in the International Code of Ethics for Professional Accountants (including International Independence Standards) – a benchmark adopted, used, or referenced in over 130 jurisdictions around the globe.

    The 2025 IESBA Ethics and Independence Conference marks the beginning of the IESBA’s September Board Meeting, which will take place in Lisbon at the ISEG – Lisbon School of Economics and Management Campus.

    The conference benefits from the generous support of ISEG – Lisbon School of Economics and Management, as well as the two Portuguese Professional Accountancy Organizations: OCC – Ordem dos Contabilistas Certificados and OROC – Ordem dos Revisores Oficiais de Contas.

    This support is critical to making the conference in Lisbon possible, highlighting these organizations’ alignment with IESBA’s initiative to foster high-level international dialogue on timely and pressing issues for the accounting services industries, financial markets, and the broader economy.

    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.

    Along with the International Auditing and Assurance Standards Board (IAASB), the IESBA is part of the International Foundation for Ethics and Audit (IFEA). The Public Interest Oversight Board (PIOB) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.

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  • IESBA Message from the Chair: March 2025 Board Highlights

    English

    In IESBA's first "Message from the Chair", IESBA Chair Gabriela Figueiredo Dias discusses the key points of the March 2025 IESBA Meeting in New York City.

    IESBA Chair Gabriela Figueiredo Dias provides highlights of the 2025 IESBA's March Meetings

  • IESBA Focus: Collective Investment Vehicles and Pension Funds - Auditor Independence

    English

    IESBA Director Linda Biek discusses whether revisions to the International Code of Ethics for Professional AccountantsTM (including International Independence StandardsTM) (the “Code”) are necessary to address the independence of auditors when they carry out audits of Collective Investment Vehicles (CIVs) and Pension Funds (collectively referred to as “Investment Schemes” or “Schemes”).

  • IESBA Focus: The Staff Driven Model

    English

    IESBA Program and Senior Director Ken Siong discusses a recent shift in how the IESBA develops its international ethics and independence standards: the Staff Driven Model. Learn how the IESBA is moving from board-led task forces to empowered staff-led project teams, why this change aligns with global regulatory reforms, and how the model is already being piloted with promising results.

    Featuring IESBA Program and Senior Director Ken Siong

  • IESBA Publishes Summary of Feedback from Global Roundtables on Firm Culture and Governance

    New York, NY English

    The International Ethics Standards Board for Accountants (IESBA) has released Firm Culture and Governance: Summary of Feedback from Global Roundtables, a publication that captures stakeholder perspectives from six global roundtables held earlier this year as part of the Board’s Firm Culture and Governance (FCG) project.

    Held in New York, Melbourne, Brussels, and Kuala Lumpur, with virtual sessions for Africa and Latin America, the roundtables brought together 168 participants from across the global regulatory, investor, standard setting, accounting firm, professional accountancy and academic communities. Discussions centered on eight core elements of an ethical firm culture: ethical leadership, oversight and governance, provision of independent input, accountability, incentives and rewards, open discussion and challenge, continuous education and training, and transparency about ethical performance.

    These roundtables formed part of the IESBA’s ongoing efforts to ensure its decision-making is informed by a balanced and broad-based representation of all relevant stakeholders, in line with its mandate to serve the public interest by setting global ethics, including independence, standards for the accounting profession. The publication of this report reflects the IESBA’s strong commitment to transparency and responsiveness to stakeholder feedback – both of which are essential to fostering trust among all parties involved in the development of the highest ethics standards for the profession.

    The insights gathered through these discussions have directly contributed to the IESBA’s recent decision to remain firmly committed to taking decisive steps to address the cultural and governance dimensions within accounting firms, recognizing their critical impact on ethical behavior. These insights will also shape the IESBA’s future work, referenced in a recent IESBA communication on the topic, including:

    • the development of a series of IESBA Viewpoints addressing eight key elements to a Firm Culture and Governance Framework, such as ethical leadership, accountability, and incentives and rewards;
    • the preparation of a comprehensive plan, to be launched in 2026, for practical guidance and other initiatives to help firms foster an ethical culture and embed values that sustain long-term public trust in them; and
    • the decision to consider, by mid-2026, the appropriate approach to developing a Firm Culture and Governance Framework, aimed at guiding firms in strengthening their ethical culture and related governance practices.

    To read the publication, visit: Firm Culture & Governance - IESBA Summary of Feedback from Global Roundtables | Ethics Board
     

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    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.

    Along with the International Auditing and Assurance Standards Board (IAASB), the IESBA is part of the International Foundation for Ethics and Audit (IFEA). The Public Interest Oversight Board (PIOB) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.

  • IESBA and IAASB Establish Expert Groups to Support Global Implementation of Sustainability Standards

    New York, NY English
    • The IESBA and IAASB have established technical expert groups to support effective global implementation of the two boards’ sustainability standards.
    • Group members bring deep expertise and hands-on experience with the application of the IESSA and ISSA 5000 standards.
    • The groups will provide timely, practice-informed feedback and help develop implementation resources that the IESBA and IAASB might commission to support consistent global application.

    The International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) today announced the recent formation of two expert implementation groups that will play important roles in supporting the effective implementation and application of the Boards’ recently released global sustainability standards:

    • The IESBA’s IESSA Implementation Monitoring Advisory Group (IIMAG) will support the implementation of the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and revisions to the IESBA code for sustainability reporting.
    • The IAASB’s ISSA 5000 Technical Implementation Contact Group (TICG) will support implementation of the International Standard on Sustainability Assurance (ISSA 5000).

    Each group comprises a diverse and globally representative set of professionals with a high level of familiarity with the standards and direct involvement in implementation-related activities. The IIMAG and TICG will provide regular feedback to the Boards to ensure that emerging issues relating to the implementation of the standards are identified and addressed timely, and that implementation support resources remain relevant and practical.

    The work of these groups will support and contribute to IESBA and IAASB efforts to support stakeholders’ adoption and implementation of IESSA and ISSA 5000, thereby helping build trust in sustainability information and advancing high-quality assurance practices worldwide.

    For more information, visit:

    About IAASB and IESBA
    The International Auditing and Assurance Standards Board© and the International Ethics Standards Board for Accountants© are part of the International Foundation for Ethics and Audit (IFEA) ©, a nonprofit organization that supports high-quality, international ethics, audit, and assurance standards in the public interest. The IAASB and IESBA develop and issue their standards independently and in accordance with an approved due process and the Public Interest Framework, overseen by the Public Interest Oversight Board.

    The IAASB develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements.

    The 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.

  • Statement from Chair Gabriela Figueiredo Dias on Australia's Adoption of IESBA's Global Ethics Sustainability Standards

    New York, NY English

    The International Ethics Standards Board for Accountants (IESBA) welcomes the announcement by Australia's Accounting Professional & Ethical Standards Board (APESB) of the adoption of the IESBA’s Global Ethics Sustainability Standards. With this move, Australia becomes the first jurisdiction to formally embed ethics and independence standards for sustainability reporting and assurance into its national framework. 

    Gabriela Figueiredo Dias, IESBA Chair, said:
    “Australia’s leadership has sent a powerful signal: ethics and independence must be at the heart of how sustainability information is developed, assured, and trusted. This is more than a milestone, it’s the start of a global movement. As more jurisdictions follow, we’re helping to lay the ethical foundation around the world for a sustainability reporting system that serves the public interest, builds confidence, and drives meaningful change.”

    Released in January 2025, the IESBA’s sustainability-related ethics and independence standards include the International Ethics Standards for Sustainability Assurance (IESSA), along with new provisions on sustainability reporting and the use of external experts. Together, they establish globally consistent expectations for ethical conduct and independence in sustainability reporting and assurance. 

    For more on IESSA and implementation resources, click here.

    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.

    Along with the International Auditing and Assurance Standards Board (IAASB), the IESBA is part of the International Foundation for Ethics and Audit (IFEA). The Public Interest Oversight Board (PIOB) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.