IESBA | Ethics Board
2025年1月15日 · The International Ethics Standards Board for Accountants® (IESBA®) sets 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 ...
International Code of Ethics for Professional Accountants
Click here to access the Exploring the IESBA Code publication series to learn more about the topics covered in the parts and sections of the IESBA Code.
About IESBA - Ethics Board
The IESBA’s mission is to serve the public interest by setting 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 ...
International Ethics Standards Board for Accountants
The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues …
IESBA Sets New Ethical Standards for Sustainability Assurance and ...
NEW YORK, Dec. 5, 2024 — The International Ethics Standards Board for Accountants (IESBA) has taken significant steps to enhance ethical practices in sustainability reporting and assurance. During its December 2024 meeting, the board approved two pivotal standards aimed at bolstering public trust in these areas.
Ethical Compliance with the IESBA Code: Principles and Safeguards
2025年1月11日 · The International Ethics Standards Board for Accountants (IESBA) Code serves as a global benchmark, guiding accountants to uphold ethical standards through its principles and safeguards. Understanding these guidelines helps professionals navigate complex ethical dilemmas and enhances accountability across the industry.
中国注册会计师协会-职业道德规范
2018年4月，国际会计师职业道德准则理事会（IESBA）发布了新修订的国际会计师职业道德守则（包括国际独立性标准，以下简称新守则）。 新守则对现行守则进行了全面改写，更易于阅读、理解和执行。 除了结构调整之外，新守则还整合了IESBA过去四年来在职业道德标准建设方面的重要成果，更清晰地规范了职业会计师应该如何处理职业道德和独立性问题。 新守则主要有以下改进： 一是对现行国际守则的篇章结构和写作体例进行优化，使之更易于理解和执行。 新守则的每 …
IAASB、I ESBA 发布新全球标准和指南以加强可持续发展报告
国际审计与鉴证准则委员会 (IAASB) 和国际会计师道德准则委员会 (IESBA) 已推出综合标准，以加强可持续发展报告和鉴证实践。 这些措施旨在满足对可靠可持续发展数据日益增长的需求，这对于利益相关者的决策至关重要。 为全球市场提供可持续发展活动中可互操作的保证、道德和独立性指南。 提供适用于各种可持续发展报告框架的框架中立方法。 解决漂绿、欺诈和不遵守法律法规等风险。 汤姆·塞登斯坦 IAASB 主席强调了该准则的重要性，并指出： “ISSA 5000 和 IESSA …
Exploring the IESBA Code - IFAC
The Exploring the IESBA Code series, developed by IFAC in collaboration with the International Ethics Standards Board for Accountants (IESBA), is intended to promote awareness, adoption and implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards).
International Ethics Standards Board for Accountants (IESBA)
IESBA sets 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 ...