🌍 Accelerating Climate & Sustainability-related Disclosures: A Global Perspective (IFAC-IFRS-IOSCO) #IESBA Chair Gabriela Figueiredo Dias participated in Climate Week in NYC 2024, where she highlighted the crucial role of ethics in sustainability reporting and assurance. The event underscored the importance of global, consistent, and interoperable reporting and assurance standards to ensure credible and objective information on sustainability matters. Jean-Paul Servais, Chair of the International Organization of Securities Commissions - IOSCO, stressed the need for strong ethical standards in a statement to Gabriela and IAASB Chair Tom Seidenstein, saying, “We need you,” underscoring the essential role of robust ethical frameworks in achieving trustworthy sustainability information. Key Takeaways: Ethics and Independence: High-quality, independent assurance built on the foundation of ethics is essential for trusted sustainability reporting. Global Standards: The IFRS, EFRAG, and IAASB have made significant efforts to create a robust framework for sustainability disclosures. Behavioral Impact: The success of sustainability initiatives depends on the conduct and behaviors of professionals involved in preparing and assuring sustainability information. Call to Action: We need to provide the profession with a bulletproof ethical framework to support trust in sustainability information. Let’s work together to embed ethics as a key to success and resilience in sustainability reporting. 🌱💼 #Sustainability #Ethics #ClimateWeekNYC #GlobalStandards #SustainabilityReporting
International Ethics Standards Board for Accountants (IESBA)
Accounting
New York, New York 11,445 followers
Setting high-quality, internationally appropriate ethics standards for professional accountants
About us
IESBA is an independent global standard-setting board. 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. The IESBA benefits from the advice of the IESBA Consultative Advisory Group (CAG) and is subject to the oversight of the Public Interest Oversight Board (PIOB). The IESBA supports adoption and implementation of the Code, promotes good ethical practices globally, and fosters international debate on ethical issues faced by accountants.
- Website
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https://www.ethicsboard.org/
External link for International Ethics Standards Board for Accountants (IESBA)
- Industry
- Accounting
- Company size
- 11-50 employees
- Headquarters
- New York, New York
- Type
- Nonprofit
- Founded
- 1997
- Specialties
- accounting, auditing, ethics, and financial services
Locations
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Primary
529 Fifth Avenue
New York, New York 10017, US
Employees at International Ethics Standards Board for Accountants (IESBA)
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Paul Muthaura
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Laurie Callahan Endsley
Partner,Deputy Global General Counsel, Global Chief Ethics & Compliance Officer (Retired) Vice Chair-IESBA
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Dr. Linda Biek, AICPA, HKICPA, CGMA
Regulatory Executive
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Gabriela Figueiredo Dias
Chair at International Ethics Standards Board for Accountants (IESBA)
Updates
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🎬 ✨ IESBA September Meetings, 9/16 - 9/20, New York, NY ✨🎬 #ethics #ethicsinaccounting #accounting #sustainability #audit
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International Ethics Standards Board for Accountants (IESBA) reposted this
We had a full house at this morning’s joint session for the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA). The discussion focused on the interoperability of the sustainability-related standards from each Board. As Chairs Tom Seidenstein and Gabriela Figueiredo Dias emphasized, these conversations go beyond aligning technical content—they are about ensuring the standards are fully integrated, interoperable, and comparable. This is a crucial step in our ongoing work toward a cohesive global framework.
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✨IESBA September Meeting Update✨ The first day of the IESBA's September meetings is in the books and the second day is about to start! Tune in and follow along live this morning (9/16) at 10 am ET on IESBA’s YouTube channel: https://lnkd.in/ePm9k56t On Monday, IESBA Chair Gabriela Figueiredo Dias opened the meeting with status updates and reflections on the Board's work and outreach efforts since they last met in June. Day one was dominated by #sustainability. The Board heard presentations from sustainabilty task force members and staff on the work responding to the comments received from global stakeholders on the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting exposure draft, which was released earlier this year. Coordination efforts with the International Auditing and Assurance Standards Board (IAASB) were also discussed as both boards look to finalize global standards for sustainability reporting and assurance by the end of the year. The #IAASB is currently holding its September Meeting this week in New York and the two boards will come together tomorrow morning for a joint plenary session. #IESBA Members will continue the sustainability discussions today before turning to other projects (collective investment vehicles and firm culture and governance) later in the week. Learn more about IESBA’s sustainability work by visiting https://lnkd.in/gUa5yMG4
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📅 SCHEDULE NOTE 📅 The IESBA's September Meetings start next Monday! (September 16 at 9 am ET). Agenda papers for the New York-based meeting have been published. As always, the meeting agenda is packed with important public interest topics, including sustainability, the use of experts, collective investment vehicles, and firm culture and governance. Read the agenda papers here and register to observe the meetings: https://lnkd.in/ecWtrTSx Be sure to tune in to our YouTube channel during meeting hours to follow along live: https://lnkd.in/d9eZ9Hgx
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🌟 Female Leadership, Ethics and Governance 🌟 We are excited to announce that Gabriela Figueiredo Dias, Chair of the International Ethics Standards Board for Accountants (IESBA) and Co-CEO of the International Foundation for Ethics and Audit (IFEA), will be joining us at the #SIGAWomen Leadership Forum on September 11th. With a distinguished career spanning over 30 years in governance, regulation, and international standard setting, Gabriela is an exceptional voice in the global conversation on ethics, sustainability, and leadership. As IESBA Chair, Gabriela plays a critical role in setting high-quality ethics and independence standards for accountants globally, ensuring that these standards serve the public interest. Her strategic leadership has also shaped sustainability initiatives in finance, making her a vital force in advancing ethical practices across industries. We are thrilled to have her share her invaluable insights on ethics and governance at the forum. Don't miss the opportunity to hear from Gabriela Figueiredo Dias and other pioneering leaders—spaces for this event are filling up fast! Make sure to register today to secure your place. https://lnkd.in/dgtquPFN
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In the past week, both the #IESBA and the International Auditing and Assurance Standards Board (IAASB) have released new handbooks for their international standards. As both boards gear up for critical September meetings, now is a good time to get caught up on the latest changes in the standards that guide the accountancy profession. Learn more about the IESBA's 2024 Handbook: https://lnkd.in/e5JMV4ZW Learn more about the upcoming meetings at: IAASB - https://lnkd.in/e9zZBC3s IESBA - https://lnkd.in/ecWtrTSx
📣 Exciting News! The 2023-2024 edition of the IAASB Handbook has just been published! 🎉 Access the handbook here: https://bit.ly/4dHczKb This comprehensive edition is now available for download in PDF format and for print orders. It includes: 🔹 International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) 🔹 The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE, which has not yet become effective for jurisdictions that adopt the standard. For the first time, the Handbook is organized into four volumes to enhance user experience and accommodate both new and revised standards: 🔹 Volume 1 – International Auditing Practice Notes, International Standards on Auditing, and International Standards on Quality Management 🔹 Volume 2: ISA for LCE 🔹 Volume 3 – International Standards on Assurance Engagements, International Standards on Review Engagements, and International Standards on Related Services 🔹 Volume 4 – A Framework for Audit Quality and the International Framework for Assurance Engagements To support the adoption and implementation of IAASB standards, we welcome requests for reproducing or translating the Handbook. Submit your request here: https://bit.ly/3MrM27M Explore the Handbook today! 🌟
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Last week, IESBA Principal Laura Rodrigo Leal participated in the 15th Interamerican Regional Accounting Seminar, held in Panama. The event was organized by Asociación Interamericana de Contabilidad (AIC) and gathered speakers and participants from the accounting profession across Latin America. Ms. Leal presented IESBA’s contributions to strengthening trust in sustainability information and in the use of artificial intelligence. Her presentation emphasized the fundamental role of ethics when professionals deal with artificial intelligence and prepare and/or provide assurance to sustainability information. She also offered highlights on IESBA’s projects on sustainability and technology. At its upcoming September meeting, the IESBA will consider the significant comments raised by respondents to the Board's sustainability exposure draft released earlier this year and provide input and direction to the Task Force on proposed revisions. Learn more about IESBA's sustainability work here: https://lnkd.in/e-pt3wnh The technology revisions to the #IESBACode will become effective in December 2024. Learn more here: https://lnkd.in/eP7E5ewQ
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📅 Mark your calendars! 📅 IESBA's September Meeting is less than two weeks away. Starting Monday, September 16, at 9 AM ET, the global standard-setting board will convene its five-day meeting in New York City. During the meeting, #sustainability will dominate the discussions as the board works toward final approval of its groundbreaking ethics and independence standards for sustainability reporting and assurance, scheduled for a final approval vote in December. Also on the agenda, the Using the Work of an External Expert, Collective Investment Vehicles (CIVs), and Firm Culture and Governance projects. The agenda and many of the agenda materials are now available. Visit https://lnkd.in/ecWtrTSx to review the materials and register to observe the meeting.
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Earlier today, the Staff of the #IESBA released an update to its Questions and Answers (Q&As) publication, originally published in March 2023, on the IESBA revisions to the definitions of listed entity and public interest entity (PIE) in the IESBA Code of Ethics. This update includes a new Q&A to address the scenario where a jurisdiction has no PIE definition or excluded one or more of the mandatory categories in the IESBA PIE definition. Read the updated Q&A here: https://lnkd.in/e_Gq2zGf