International Ethics Standards Board for Accountants (IESBA)

The International Ethics Standards Board for Accountants (IESBA) is a global independent body that develops and promotes high ethical standards for accountants. It creates guidelines and principles to ensure that accountants act with integrity, objectivity, and professionalism in their work. These standards help maintain public trust in the accounting profession by ensuring that accountants adhere to ethical practices, avoid conflicts of interest, and uphold confidentiality. The IESBA's work supports consistent ethical behavior across different countries, fostering accountability and transparency in financial reporting and auditing.