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The IESBA has launched two extended global stakeholder surveys to inform its Role of CFOs initiative, focusing on the evolving role of CFOs and equivalent senior finance leaders, the ethical challenges resulting from this evolution, and whether the IESBA Code remains clear, fit-for-purpose, and practical in the public interest.
Building on its CFO Pulse Survey conducted over the Summer of 2025, the two surveys are directed at CFOs or equivalent senior finance leaders, and at stakeholders who interact with or oversee CFOs.
The surveys explore four areas of interest:
- How the role of CFOs and other equivalent senior finance leaders has evolved and the ethical challenges they face;
- How effectively the IESBA Code supports ethical responsibilities and expectations;
- The nature and extent of involvement of individuals in CFO roles who are not members of a professional accountancy organization (PAO); and
- Potential actions the IESBA could take, including enhancements to the IESBA Code, guidance or other resources, or other initiatives to support ethical leadership in finance functions.
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