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International Ethics Standards Board for Accountants

Acronym: IESBA

General Information

Identification Code: 928481852669-60
Website: [object Object]
Entity Form: Non-Profit
Registration Category: Non-governmental organisations, platforms and networks and similar
Registration Date: 2/1/2024
EP Accredited Number: 0

Mission & Interests

Goals: The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets, and economies worldwide.
Interests Represented: Does not represent commercial interests
Interests:
  • Banking and financial services
  • Business and industry
  • Climate action
  • Economy, finance and the euro
  • Fraud prevention
  • Taxation
Levels of Interest:
  • global

Activities

Main EU Legislative Proposals: 1. Sustainability reporting and assurance with a focus on ethics and independence - Corporate disclosure of climate-related information 2. Tax planning and related services by professional accountants in business (PAIBs) and professional accountants in public practice (PAPPs) - https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A52021PC0565 - https://taxation-customs.ec.europa.eu/taxation-1/company-taxation/anti-tax-avoidance-directive_en
Communication Activities: 1. IESBA launched, on January 29th, 2024, two exposure drafts for public consultation for a new ethical benchmark for sustainability reporting and assurance 2. IESBA approved the revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) relating to the provision of tax planning and related services by professional accountants in business (PAIBs) and professional accountants in public practice (PAPPs). Subject to certification by the Public Interest Oversight Board (PIOB), the final pronouncement is expected to be issued by mid-April 2024. 3. IESBA Chair spoke at a public hearing organized by the European Parliament's Subcommittee on Tax Matters (FISC) titled Tackling the Role of Enablers Involved in Facilitating Tax Evasion and Aggressive Tax Planning in the European Union (SAFE)
Inter-institutional or Unofficial Groupings: N/A

Head Office

Address: 529 Fifth AvenueFloor 6
Post Code: 10017
City: New York
Country: UNITED STATES
Phone: [object Object]

EU Office

Address: 529 Fifth AvenueFloor 6
Post Code: 10017
City: New York
Country: UNITED STATES
Phone: [object Object]

Financial Data

New Organisation: false
Closed Year: [object Object]
Current Year: [object Object]

Membership Information

Members10 Percent: 2
Members25 Percent: 0
Members50 Percent: 0
Members75 Percent: 0
Members: 2
Members F T E: 0.20000000298023224

Structure

Structure Type: Structure
Is Member Of: The IESBA is a standard-setting board housed within the International Foundation for Ethics and Audit (IFEA), an independent non-profit. IFEA's bylaws (see https://www.ethicsandaudit.org/governance) state that the members of IFEA are the Monitoring Group, the Public Interest Oversight Board, and the International Federation of Accountants. Please note, the Monitoring Group is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality and includes the European Commission as one of its members (www.iosco.org/about/?subsection=monitoring_group).
Organisation Members: The IESBA is a standard-setting board housed within the International Foundation for Ethics and Audit (IFEA), an independent non-profit. IFEA's bylaws (see https://www.ethicsandaudit.org/governance) state that the members of IFEA are the Monitoring Group, the Public Interest Oversight Board, and the International Federation of Accountants. Please note, the Monitoring Group is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality and includes the European Commission as one of its members (www.iosco.org/about/?subsection=monitoring_group).