International Ethics Standards Board for Accountants

The International Ethics Standards Board for Accountants (IESBA) is an independent organization that sets ethical standards for accountants worldwide. Its primary goal is to promote integrity, transparency, and accountability in the accounting profession. The IESBA develops a Code of Ethics that guides accountants in their professional conduct, ensuring they act in the public interest, avoid conflicts of interest, and maintain confidentiality. By establishing these standards, the IESBA helps maintain trust in financial reporting and the overall ethical landscape of the profession globally.