The IESBA develops and issues, under its own standard setting authority, the International Code of Ethics for Professional Accountants (including International Independence Standards) (“the Code”). The Code is for use by professional accountants around the world. The IESBA establishes the Code for international application following due process.
The International Federation of Accountants (IFAC) establishes separate requirements for its member bodies with respect to the Code.
The eCode working group and the IESBA thank you for taking the time to beta test the eCode. We value your feedback which will be considered in finalising the eCode prior to its initial launch in June 2019 or in later phases of the product.
We ask that you use the eCode to navigate the Code using real life examples that you encounter in your role. For example:
- Accepting a new client or service - how would you use the eCode? What sections are you looking at, and was it clear there is related content?
- Consider an example where you are considering whether there has been a breach of the Code.
- You are explaining the key features of the revised and restructured Code.
Try various approaches e.g., search/advanced search/menu.
To send your feedback please click here.