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IESBA Strategy and Work Plan, 2024 - 2027, Consultation Paper

Towards a More Sustainable Future: Advancing the Centrality of Ethics

The proposed strategy recognizes the public commitment the IESBA has made to developing timely ethics (including independence) standards for sustainability reporting and assurance to meet the increasing needs of investors, customers, workers, government agencies and other stakeholders for sustainability information.

Published:
Apr 5, 2023
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Final Pronouncement: Technology-related Revisions to the Code

These technology-related revisions will guide the ethical mindset and behavior of professional accountants in both business and public practice as they take advantage of the opportunities created by technology and adapt to new technology. Developed to remain relevant and applicable in the ever-evolving landscape of technology transformation, the revisions apply to the use of any technology, including to the extent possible, future technologies.

The revisions, which were informed by extensive fact-finding and stakeholder outreach:

Apr 11, 2023

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