Ethics Updates
The latest from IESBA and professional bodies
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Ethics Updates
IESBA Issued proposed Revisions to the IESBA Code addressing Tax Services
CIBA has adopted the IESBA’s ethics Handbook of the International Code of Ethics for Professional Accountants. IESBA issued an Exposure Draft on proposed Revisions to the IESBA Code Addressing Tax Planning and Related Services for comments due by 18...
IESBA research on the impacts of Technology on Ethics, reaffirming the relevance
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...
The Ethics Institute published the Social and Ethics Committee Trends Survey Report
The third edition of The Social and Ethics Committee (SEC) Trends Survey was jointly conducted by The Ethics Institute and the Institute of Directors in South Africa and published in October 2022. The current edition of the SEC...
Setting an Ethics Quality Bar for Professional Judgment in Relation to Tax
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...
IESBA staff alert issued on the Ukraine Conflict: Key Ethics and Independence
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...
New practical publication on Ethical Leadership in A Digital Era: Applying the
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...
The Ethical Dilemmas Case Studies series
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...
A New ‘Exploring the IESBA Code’ Installment on AI!
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...
Fourth and Final Publication in Series Exploring Ethics in an Era of
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...
Report on IESBA Accomplishments for 2020 and 2021 released
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...
International Ethics Standards Board for Accountants (IESBA): Exposure draft published
Notice IESBA published an Exposure Draft – “Proposed Technology-related Revisions to the Code” in February 2022 that is open for comment until 20 Jun 2022. Find the exposure draft here. The IESBA is set to approve the final technology-related...
