The IESBA Strategy Survey 2022 is open to the public and seeks stakeholder input on what key trends, developments or issues the IESBA should consider as it begins the process of developing its Strategy and Work Plan (SWP) 2024-2027. The SWP is expected to be finalized by the end of 2023 for release in early 2024.

The IESBA Strategy Survey 2022 can be either:

Please submit comments via the original English Exposure Draft web page

The proposed revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) establish provisions that comprehensively address independence considerations for firms and individuals involved in an engagement to perform an audit of group financial statements.

This exposure draft seeks to enhance the Code’s robustness and expand its relevance in an environment being reshaped by rapid technological advancements. The proposed amendments will guide the ethical mindset and behavior of professional accountants in business and in public practice as they deal with changes brought by technology in their work processes and the content of the services they provide. 

Among other matters, the proposals:

Please submit comments via the original English Exposure Draft web page

 Please submit comments via the original English Exposure Draft web page

 Please submit comments via the original English Exposure Draft web page

Please submit comments via the original English Exposure Draft web page

Envíe sus comentarios a través de la página web del Borrador de exposición original en inglés