International Ethics Standards Board for Accountants (IESBA) CODE OF ETHICS

The IESBA Code of Ethics is published by the International Federation of Accountants (IFAC), a global accounting standards setting body. The IFAC's mission is to serve the public interest by: supporting the development of high-quality international standards; promoting the adoption and implementation of these standards; building the capacity of professional accountancy organizations; and speaking out on public interest issues.

Registered Accountants and Auditors are encouraged to visit the IESBA and IFAC websites regularly to stay up to date with standards and pronouncements.

Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards) 2021 Edition