With a changing and uncertain business environment, Chief Financial Officers (CFOs) and finance functions must evolve to sit at the heart of decision making within their organizations, according to a series launched today by IFAC (the International Federation of Accountants). The series includes:

• A vision for the CFO and finance function;
• Future-fit accounting roles for the next decade; and
• An evaluation tool to help guide organizations in finance function transformation.

With more demanding customers and societal expectations, achieving long-term value creation and success has never been more challenging for businesses. The CFO and finance function of today and tomorrow needs to provide information and analysis that supports decisions about all aspects of an organization’s business model and value creation. As business partners, they need to communicate how value is created today, how it will be created in the future, and if profitability is sustainable.

“The finance function cannot survive as a support or back-office function and must do more than account for the balance sheet” said Kevin Dancey, IFAC CEO. “As business models evolve and uncertainty increases, CFOs and their finance teams are uniquely situated to provide the information that powers decision-making for long-term value creation.”

To be at the heart of decision making, effective CFOs and finance functions must deliver:

• Actionable insights to support strategic and operational planning and decisions;
• Performance analysis to steer the organization toward achieving objectives, targets, and long-term profitability, as well as to ensure alignment between strategy, planning and delivery;
• Enterprise risk management to manage uncertainty, opportunities, and risks in the context of business objectives and the external environment;
• Effective communication and storytelling on all aspects of an organization’s business model and value creation;
• Trust and confidence in the governance of the organization, and in the quality of data, processes, systems and reporting through adequate control and security; and
• Integrity and professionalism to encourage ethical behavior and decision making throughout an organization to ensure sustainable value creation.

It is incumbent upon various stakeholders – organizations, professional accountancy organizations (PAOs), and individuals – to help prepare future-fit accountants in business.

For organizations, developing a finance function vision will help identify the enablers of change and ensure that the finance function is fit-for-purpose to partner with the business. IFAC's evaluation tool is meant to help boards and management teams identify strengths and areas of improvement for their finance team.

For PAOs, there are three priority areas to develop future-ready accountants in business: engaging accountants in business and their employers, advancing accountancy education, and promoting the value of the accounting profession.

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About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.

Within five years, 65% of governments will report on an accrual basis, according to a recent report by IFAC (the International Federation of Accountants) and CIPFA (the Chartered Institute of Public Finance and Accountancy). The report was drawn from the International Public Sector Financial Accountability Index, which captures current and future use of public financial reporting bases and frameworks by governments around the world.

The 2018 Index Status Report, which captures information from 150 countries, finds that while 25% of governments currently report on an accrual basis, 65% of governments will report on accrual by the end of 2023. Asia, Africa, and Latin America and the Caribbean will lead the projected increase by the end of 2023.

By providing a comprehensive view of government finances, accrual reporting helps ensure that expenditure of public funds is transparent, public officials are held accountable, and future liabilities are recognized officially and planned for properly.

“Accruals-based accounting and auditable financial statements are essential if governments are to promote trust and transparency, identify and fight corruption, and above all deliver the outcomes their citizens expect and deserve,” said Rob Whiteman, Chief Executive of CIPFA.

Public financial reporting frameworks are developed in various ways, with many using International Public Sector Accounting Standards (IPSAS). IPSAS provide high quality financial reporting guidance for governments and other public bodies around the world, in order to improve their consistency and transparency. 51% of governments that currently report on an accrual basis use IPSAS directly, indirectly or as a reference point. By the end of 2023, nearly three-quarters (73%) of governments that report on accrual will use IPSAS in one of these three ways.

The report also outlines key actions for successful accrual reforms. According to the report, successful implementation of accrual reforms requires coordinated planning and sustained support. Additional recommendations include: frequent and clear communications, a change management program, and coordinated training and capacity building.

“The rapid acceleration of accrual reporting in the public sector, and IPSAS in particular, is a promising sign for citizens across the globe. Professional accountants play a critical role in unlocking the full benefits of accrual accounting and in improving decision making, transparency and accountability throughout the economy,” said Kevin Dancey, IFAC Incoming CEO.

IFAC and CIPFA plan to expand the Index progressively in terms of both coverage and information depth and to provide periodic status reports throughout this crucial uptake period for accrual financial reporting globally.

Media Contacts:
Tony Mirenda
IFAC Head of Communications
tonymirenda@ifac.org
+1 212 286 9344

Letreis Lawrence
CIPFA Corporate Communications Assistant
Letreis.lawrence@cipfa.org
0207543 5787

 
About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce. 

About CIPFA
CIPFA is the professional body for people in public finance. It represents approximately 14,000 members who are public finance leaders and officials in the United Kingdom and overseas, specialising in high quality public financial management and governance for organisations in, and providing support to, government and public services. Its members work throughout the public sector, in national audit agencies, in major accountancy firms, and in other public and private sector bodies where public money needs to be effectively and efficiently managed. As the world’s only professional accountancy body to specialise in public services, CIPFA’s portfolio of qualifications is the foundation for a career in public finance. It also champions high performance in public services, translating its experience and insight into clear advice and practical services. Globally, CIPFA shows the way in public finance by standing up for sound public financial management and good governance. 

The International Ethics Standards Board for Accountants (IESBA) today released the 2025 Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). This handbook incorporates the tax planning pronouncement that became effective for tax planning services and activities beginning after June 30, 2025.

The back of Volume 1 of the 2025 Handbook contains the IESBA-approved revisions to the Code addressing Using the Work of an External Expert as well as Sustainability Reporting-related Revisions. These revisions will become effective December 2026.

The new Volume 2 of the IESBA Handbook contains the International Ethics Standards for Sustainability Assurance (including Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance and the provisions addressing Using the Work of an External Expert. These provisions become effective December 2026, except for certain independence provisions relating to value chain, which become effective July 2028.

Click here to learn more about the IESBA Code.

Reproducing and Translating the IESBA Handbook

To help adoption and implementation of the IESBA standards, stakeholders are invited to submit requests for permission to reproduce or translate the IESBA Handbook via the Online Permissions Requests or Inquiries system on the IFAC website.

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

The International Federation of Accountants (IFAC) warmly welcomes the appointment of Jennifer Lopez as the new Chief Executive of the Confederation of Asian and Pacific Accountants (CAPA).

Jennifer brings to CAPA a proven record of transformative and innovative leadership, most recently demonstrated during her tenure as Executive Director at the British Malaysian Chamber of Commerce. Her vision, strategic acumen, and commitment to collaboration come at a pivotal time for the profession. As IFAC strengthens its approach to regional engagement, Jennifer’s appointment marks an important step to further elevate collaboration between IFAC and CAPA, supporting the advancement of the accountancy profession both regionally and globally.

Lee White, IFAC Chief Executive Officer, said: "We are delighted to welcome Jennifer Lopez into her new role at CAPA. Jennifer’s track record of innovation and strategic leadership will bring fresh energy and ideas to CAPA’s important mission. Her appointment comes at a time when our profession is navigating profound transformations—driven by sustainability, powered by technology, and shaped by the urgent need to attract, develop, and retain talent.

I am excited for the opportunities ahead as we work closely with Jennifer and the CAPA team to strengthen our collective impact for the benefit of the global profession and the public interest."

At the same time, IFAC expresses its deep gratitude to Brian Blood, who is stepping down after a remarkable tenure as CAPA’s Chief Executive Officer. "Brian has been a tireless champion for the profession in the Asia-Pacific region.

"Under his leadership, CAPA has become a true force—supporting PAOs through the Maturity Model, championing SMPs and Accounting Technicians, and producing vital resources on public sector reporting, ethics, and quality assurance. Brian has also been a generous advisor and friend to IFAC—always thoughtful and committed,” said Mr White. 

With Jennifer’s leadership and Brian’s enduring legacy, CAPA is well positioned to continue driving impact for its members and for the global profession.

About IFAC

IFAC, by connecting and uniting its members, makes the accountancy profession truly global.

IFAC member organizations are champions of integrity and professional quality, and proudly carry their membership as a badge of international recognition.

IFAC and its members work together to shape the future of the profession through learning, innovation, a collective voice, and commitment to the public interest.

• 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.

O programa completo e os detalhes de inscrição podem ser consultados em www.ethicsboard.org/iesba-conference-2025.

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) 

ruiperesjorge@ethicsboard.org | Directo: +351 966-301-383

David Johnson 

Assessor Sénior de Comunicação

IESBA Communications

davidjohnson@ethicsboard.org | Directo: +1 (212) 471-8732

Rita Dimas

Consultora de Comunicação

Dédalo

ritadimas@dedalo.pt| Directo: +351 937-675-656

• Final program announced with Private Equity in Accounting under the spotlight, alongside panels on regulatory shifts, market transparency, firm culture, technology & AI, and financial crime.
• Keynotes feature Maria Luís Albuquerque (European Commissioner), Jean-Paul Servais (IOSCO Chair), and Joaquim Miranda Sarmento (Portugal’s Finance Minister), joined by more than 20 global leaders.
• Over 700 registrants confirmed from nearly 96 jurisdictions across six continents, including more than 250 in Lisbon. In-person registration closed; virtual participation still open.

The International Ethics Standards Board for Accountants (IESBA) today unveiled the final program for its inaugural Ethics and Independence Conference, taking place on September 15 in Lisbon and online.

The program is complete, with the confirmation of speakers for the afternoon panel on the rise of private equity in accounting firms. The discussion, moderated by Ken Siong, IESBA Program and Senior Director, will feature Mark Babington, Executive Director of Regulatory Standards at the UK Financial Reporting Council and IESBA Board Member; Liam Boyle, Chief Risk Officer at Teneo; and Wendy Russel, Head of Audit at Grant Thornton UK.

This will be one of six targeted discussions covering key developments shaping the accounting services sector and financial markets. Panels will address regulatory shifts and their impact on accounting and capital markets, sustainability reporting, firm culture and governance, ethical tax planning, the accountant’s role in combatting financial crime, and the ethical implications of technological disruption and AI.

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

More than 700 participants have registered, representing 96 jurisdictions across six continents, with over 250 registered to attend in Lisbon. While in-person registration is now closed, virtual participation remains available.

The full program and registration details can be found at www.ethicsboard.org/iesba-conference-2025.

As regulatory pressures intensify and innovation accelerates, the conference offers a timely platform to explore how ethics and independence can strengthen competitiveness, resilience, and public confidence in business, the accounting profession, and global financial markets.

This event marks IESBA’s first global conference on ethics and independence, reflecting the Board’s commitment to engaging with stakeholders worldwide and promoting the International Code of Ethics for Professional Accountants (including International Independence Standards), a benchmark adopted or referenced in over 130 jurisdictions globally.

The conference also marks the beginning of the September 2025 IESBA Board Meeting, which will take place at the ISEG – Lisbon School of Economics and Management.

The event is made possible with the support of ISEG, as well as Portugal’s two professional accountancy organizations: OCC – Ordem dos Contabilistas Certificados and OROC – Ordem dos Revisores Oficiais de Contas.

Their support was critical to hosting the conference in Lisbon and reflects their alignment with IESBA’s mission to foster international dialogue on timely and pressing issues for the profession, financial markets, and the wider 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.

Media Contacts:

Rui Peres Jorge

Director of Strategic Communications

International Ethics Standards Board for Accountants (IESBA)

ruiperesjorge@ethicsboard.org | Direct: +351 966-301-383

David Johnson

Senior Manager

IESBA Communications

davidjohnson@ethicsboard.org | Direct: +1 (212) 471-8732

The International Auditing and Assurance Standards Board (IAASB) has released narrow scope amendments to its standards revising the definition of listed entity to align with the definition in the International Ethics Standards Board for Accountants’ (IESBA) Code of Ethics for Professional Accountants (including International Independence Standards). The new definition will amend the International Standards on Quality Management and International Standards on Auditing. In addition, amendments to International Standard on Review Engagement 2400 (Revised), Engagements to Review Historical Financial Statements, aim to align with the IESBA Code of Ethics regarding certain public disclosures about the application of independence requirements.

The narrow scope amendments:

• Adopt the same definition of publicly traded entity (PTE) in the ISQMs and ISAs as adopted in the IESBA Code of Ethics, while recognizing the role local standard setters and regulators play in defining PTEs for their jurisdictions.
• Incorporate an overarching objective for differential requirements for PTEs in the ISQMs and ISAs and a framework for when it may be appropriate to apply such requirements to other entities.
• Amend the applicability of the existing requirements for audits of listed entities to apply to audits of PTEs.
• Add a new requirement in ISRE 2400 (Revised) for public disclosure in the practitioner’s review report when the practitioner applied independence requirements specific to reviews of financial statements of certain entities, e.g., for public interest entities.

Throughout the development of these amendments, the IAASB maintained close collaboration and coordination with IESBA, striving to align key concepts in the IAASB’s and IESBA’s standards, to the greatest extent possible.

To assist its stakeholder understanding and implementing the narrow scope amendments, the IAASB has published a Basis for Conclusions, available on its website here.

Effective Date and Resources
The narrow scope amendments become effective for engagements for periods beginning on or after December 15, 2026. This effective date is aligned with the effective dates for the IAASB’s recently revised standards on going concern and fraud, ISA 570 (Revised 2024) and ISA 240 (Revised), respectively. Together, these standards provide a stronger, more coordinated response to the risks of fraud and financial distress.

About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.

• Private equity (PE) investment in accounting firms has grown significantly over the past five years in a number of major jurisdictions
• Private equity investment in accounting firms may trigger ethical and independence implications as a result of related structural, strategic and operational changes to a firm
• Staff Alert aims to raise awareness and foster understanding of key ethical and independence matters for accounting firm leadership to consider, both pre- and post-PE investment

A Staff Alert highlighting key ethical matters that accounting firms should pay particular attention to when considering or accepting investment from PE organizations has today been issued by the International Ethics Standards Board for Accountants (IESBA).

Titled  “Private Equity Investment in Accounting Firms: Key Ethics and Independence Considerations”, the Staff Alert draws the attention of professional accountants in public practice, particularly accounting firm leadership, to important ethics and independence provisions in the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) that remain applicable both before and after PE investment in an accounting firm. The Staff Alert highlights various possible ethical and independence implications arising from PE investment in accounting firms.

These include:

• From an ethics perspective:
  • threats to compliance with some of the Code’s fundamental principles, such as confidentiality;
  • shifts in a firm’s ethical culture resulting from organizational restructurings, different incentives and evolving growth expectations that may undermine ethical obligations; or
  •  undue pressure to act unethically in pursuit of new revenue goals.
• From an independence perspective:
  • concerns arising from a PE organization holding a controlling interest in the firm while also having a financial interest in the firm’s audit clients;
  • the inclusion of new entities as network firms and the complexities in identifying them, and potential related independence threats, if the firm becomes part of a larger, evolving post-investment structure; or
  • situations where individuals in the PE organization’s management could fall within the Code’s “audit team” concept and the applicable independence framework.

The Staff Alert emphasizes the importance of firms maintaining ongoing monitoring for changes in clients, services, business and network relationships, and other relevant factors with potential ethics and independence implications, both during the pre-investment phase and after completion of the PE transaction, and continuing to act in the public interest.

It also underscores in the context of PE investment that compliance with the Code by firms enhances the quality and consistency of the services they provide and underpins public trust and confidence in their work.

Besides accounting firms, this publication may also be of interest to regulators and audit oversight bodies, jurisdictional standard setters (JSS), private equity entities and other investors, professional accountancy organizations (PAOs), and others with an interest or role in the work of accounting firms.

The development of the Staff Alert has been informed by the IESBA’s ongoing engagement with various stakeholders, including accounting firms, private equity organizations, regulators and oversight bodies, JSS, and PAOs.

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.

Media Contacts:
 
Rui Peres Jorge 
Director of Strategic Communications 
International Ethics Standards Board for Accountants (IESBA) 
ruiperesjorge@ethicsboard.org | Direct: +351 966-301-383

David Johnson 
Senior Manager
IESBA Communications
davidjohnson@ethicsboard.org | Direct: +1 (212) 471-8732

The Staff of the International Ethics Standards Board for Accountants (IESBA) has released two implementation support publications to help sustainability assurance practitioners understand and apply the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA):

• Key Differences: A comparison document outlining the main differences between the IESSA and the corresponding provisions of the IESBA Code applicable to audits of financial statement.
• List of PIE Prohibitions: A list of specific prohibitions in the IESSA applicable to sustainability assurance engagements of public interest entities (PIEs).

The Key Differences Between IESSA and Parts 1 to 4A of the Code provides an overview of how the IESSA compares to the ethics and independence provisions in the IESBA Code that apply to audits of financial statements. It is intended to support firms that already follow the Code in understanding and implementing the IESSA for sustainability assurance engagements. For reference purposes, the publication is accompanied by a marked-up version of the IESSA showing changes from the corresponding sections of the extant Code.

The List of Prohibitions for PIEs in IESSA summarizes the specific interests, relationships, non-assurance services and other circumstances prohibited under the IESSA when performing sustainability assurance engagements for PIEs. It is intended as a high-level reference to help sustainability assurance practitioners in further understanding the prohibitions in the IESSA.

Jurisdictional standard setters, regulators and oversight bodies, professional accountancy organizations, educational institutions and other stakeholders may also find the publications useful.

These new resources are part of a comprehensive implementation support program the IESBA has put in place—a strategic priority aimed at promoting the adoption and consistent and effective implementation of the IESSA, which becomes effective in December 2026. Led by a dedicated Adoption and Implementation Working Group, this effort includes a growing suite of guidance materials, webinars, and other resources to back the rollout of the Global Ethics Sustainability Standards.

Read the publications on IESBA’s Support and Resources Page
Visit the IESBA Sustainability Focus Page
 

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.

• Mais de 300 participantes já inscritos, incluindo mais de 100 participantes presenciais oriundos de 28 jurisdições e 6 continentes, para o encontro em Lisboa de líderes globais do setor financeiro
• Programa atualizado inclui novas sessões sobre Confiança e Transparência nos Mercados de Capitais e o Crescimento do Private Equity nos Serviços de Contabilidade e Auditoria
• Mais de 20 oradores confirmados, incluindo reguladores, investidores, standard setters e líderes empresariais

O International Ethics Standards Board for Accountants (IESBA) anunciou hoje o programa atualizado da sua Conferência International 2025 sobre Ética e Independência, que se realiza a 15 de setembro de 2025, focado nos desafios éticos mais prementes que se colocam à profissão contabilística e ao mundo empresarial global.

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.

A participação é gratuita, mas os lugares são limitados à capacidade do local.

O programa completo, as atualizações mais recentes e o formulário de inscrição estão disponíveis em: https://www.ethicsboard.org/iesba-conference-2025

Sob o tema “Ética e Independência na Auditoria: Pilares de Resiliência e Competitividade em Tempos de Incerteza”, a conferência reunirá reguladores, investidores, standard setters, firmas de contabilidade e auditoria e líderes profissionais e empresariais. O objetivo é analisar o papel central da ética na preservação da confiança e estabilidade, bem como no apoio à inovação num contexto de disrupção.

Destaques do programa incluem:

• Seis sessões temáticas dedicadas a áreas como alterações regulatórias com impacto nas atividades de auditoria e contabilidade e nos mercados de capitais, 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;
• Painéis dedicados ao impacto da disrupção tecnológica, da inteligência artificial e do investimento de private equity nas firmas de auditoria e contabilidade, com análise das respetivas implicações éticas na transformação do setor;
• Uma lista global de oradores com mais de 20 vozes de referência nos mercados de capitais, sociedades de contabilidade e auditoria, autoridades reguladoras e instituições internacionais, incluindo os oradores principais.

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).