Ethics

18 November 2022 The International Ethics Standards Board for Accountants (IESBA) released its Technology Working Group’s final report, IESBA Technology Working Group Phase 2 Report. The report documents the impacts of disruptive and transformative technologies on the work of professional accountants and provides extensive analysis and insights into the ethical dimension of those developments. It …

IESBA research on the impacts of Technology on Ethics, reaffirming the relevance of #IESBACODE Read More »

CFE Tax Advisors Europe: Discussion Paper “Professional Judgment in Tax Planning – An Ethics Quality Bar for All Tax Advisers” “If it is legal, is it acceptable?” is the central ethical question which inspired this discussion paper. It is distinct from criminal tax evasion – breaking the law. The question comes down to whether there …

Setting an Ethics Quality Bar for Professional Judgment in Relation to Tax Planning Read More »

3 October 2022 This Staff Alert highlights the ethical implications arising from the wide-ranging economic sanctions many jurisdictions have imposed on Russia and certain Russian entities and individuals as well as Belarus, and the related ethical responsibilities of accountants in business and in private practice under the Code. It also highlights: Key ethics considerations for …

IESBA staff alert issued on the Ukraine Conflict: Key Ethics and Independence Considerations Read More »

26 September 2022 This paper is a non-authoritative publication with seven hypothetical scenarios developed to assist professional accountants in business and in public practice navigate practical issues in ethical leadership when using or implementing technology. Each scenario illustrates ethics, including independence, considerations for professional accountants as they apply the International Code of Ethics for Professional …

New practical publication on Ethical Leadership in A Digital Era: Applying the IESBA Code to Selected Technology-Related Scenarios Read More »

Knowing the principles of the Code of Ethics may be an easy task, but applying it in practice is often difficult. To provide a more practical approach in understanding the Code the following case studies were developed by the UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB). There are five sets of Ethical Dilemmas …

The Ethical Dilemmas Case Studies series Read More »

A Focus on Technology – Artificial Intelligence Information The latest Exploring the IESBA Code installment focuses on technology and specifically Artificial Intelligence.  The Exploring the IESBA Code series, is intended to promote awareness, adoption and implementation of the IESBA Code of Ethics. The twelve-installment publication series was launched in 2019. Each installment focuses on a specific …

A New ‘Exploring the IESBA Code’ Installment on AI! Read More »

Notice On 27 April 2022 the final publication in a four part series discussing ethical leadership in an era of complexity and digital change was released after a global roundtable event held jointly with Chartered Professional Accountants of Canada (CPA Canada) and the Institute of Chartered Accountants of Scotland (ICAS). Paper 4 is entitled: “Mindset …

Fourth and Final Publication in Series Exploring Ethics in an Era of Complexity and Digital Change Released Read More »

Notice The International Ethics Standards Board for Accountants (IESBA) released on 4 May 2022 the report, Elevating Ethics and Independence Standards for a Complex World, which summarises the Board’s accomplishments for 2020 and 2021. Information The IESBA is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting ethics standards, …

Report on IESBA Accomplishments for 2020 and 2021 released Read More »