International Ethical Standards Board for Accountants (IESBA)

The International Ethical Standards Board for Accountants (IESBA) is an independent organization that develops ethical guidelines for accountants worldwide. Its main goal is to enhance the integrity, transparency, and professionalism of the accounting profession. IESBA sets a framework that outlines principles such as honesty, objectivity, and confidentiality, helping accountants navigate ethical dilemmas. By promoting high ethical standards, IESBA aims to build public trust in the financial reporting process and ensure that accountants act in the best interests of their clients and the broader community.