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) 2025 Edition Volume 2
