Exploring the IESBA Code (Free)




Complete 13 Installment Series now available!

The Exploring the IESBA Code series, developed by IFAC in collaboration with the International Ethics Standards Board for Accountants (IESBA), is intended to promote awareness, adoption and implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards). The twelve-installment publication series was launched in 2019 and highlights important topics in the Code. Each installment focuses on a specific aspect of the Code using real-world situations in a manner that is relatable and practical. Installments include useful links to access relevant resources, including content in the IESBA Code.

Through an agreement between IFAC and ProDio, "Exploring the IESBA Code" has been produced in mobile audio format for professional accountants and other interested stakeholders become more familiar with the newly revised and restructured Code and increase their competence – and confidence – in applying the Code’s requirements.

Installments will be released monthly, starting November 2021.  You will need to register to track your progress through the series, and to receive notifications when new installments are released.  To receive notifications, please install the ProDio mobile app on Android or iPhone, and enable notifications.

The written version of this series can be found on the IFAC website: https://www.ifac.org/knowledge-gateway/building-trust-ethics/discussion/exploring-iesba-code

Exploring the IESBA Code Authors and Contributors  
David Madon (Lead) - IFAC Director of Public Policy & Regulation
Laura Friedrich, IESBA Technical Advisor
Christopher Arnold, IFAC Head of SME/SMP and Research
Diane Jules, Deputy Director, IESBA

David Johnson - Senior Manager, IESBA Communications

VIDEO: Learn more about the IESBA Code by former IESBA Chairman, Dr Stavros Thomadakis

Installment 1 - The Five Fundamental Principles (released November 1, 2021)
Installment 2 - The Conceptual Framework - Identifying Threats 
(released December 1, 2021)
Installment 3 - The Conceptual Framework - Evaluating Threats (released January 1, 2022)
Installment 4 - The Conceptual Framework - Adressing Threats (released February 1, 2022)
Installment 5 - Independence (released March 1, 2022)
Installment 6 - Conflicts of Interest (released April 1, 2022)
Installment 7 - Inducements (released May 1, 2022)
Installment 8 - Responding to Non Compliance with Laws and Regulations for Professional Accountants in Business (released June 1, 2022)
Installment 9 - Responding to Non Compliance with Laws and Regulations for Professional Accountants in Public Practice (released July 1, 2022)
Installment 10 - Pressure to Breach the Fundamental Principles (released August 1, 2022)
Installment 11 - The Role and Mindset Expected of Accountants - A Focus on Bias (released September 1, 2022)
Installment 12 - The Building Blocks Installment (released October 1, 2022)
Installment 13 (NEW) - A Focus on Technology: Artificial Intelligence (released November 1, 2022)


We hope you enjoy listening to this series, and we look forward to your feedback.


1.75 Hours

CPD Points