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EP 100 (International News)
IESBA Launches Surveys for Post-Implementation Reviews of NOCLAR Standard and the Restructured Code
06 Apr 2026
The surveys aim to assess whether the NOCLAR provisions and the Restructured Code are achieving their intended objectives by identifying benefits and implementation challenges, and to inform any actions the IESBA may need to take in response.
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EP 100 (International News)
IESBA and IAASB Complete Analysis on Linkages Between ISQM 1 and FCG Viewpoints
30 Mar 2026
The analysis paper clarifies how ISQM 1 aligns with the IESBA’s Firm Culture and Governance (FCG) viewpoints. The paper highlights their complementary roles in promoting quality management and ethical culture within firms, while emphasizing their distinct purposes, scope, and level of authority. It also underscores that ISQM 1 is an enforceable standard, whereas the FCG viewpoints remain high-level, principles-based guidance.
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EP 100 (International News)
IESBA Launches Firm Culture and Governance Newsletter Series
06 Mar 2026
The International Ethics Standards Board for Accountants (IESBA) has introduced a five-part Firm Culture and Governance Update newsletter series to explore how accounting firms can strengthen ethical culture and governance amid rising regulatory expectations and public scrutiny. The series will feature expert perspectives, firm insights, and updates from IESBA’s ongoing dialogues with stakeholders to support the development of a potential global framework for ethical firm culture.
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EP 100 (International News)
The IESBA Decoding Ethics Podcast
17 Feb 2026
The IESBA presents “Decoding Ethics: Building trust in a tech-driven world”, a podcast examining how AI and quantum computing are reshaping the ethics of accounting and finance.
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EP 100 (International News)
IESBA Launches Global Surveys to Inform its Role of CFOs Initiative
05 Feb 2026
The IESBA has launched two global stakeholder surveys to support its Role of CFOs initiative, examining how the CFO role is evolving and the ethical challenges arising from this shift. Building on its 2025 CFO Pulse Survey, the surveys gather insights from CFOs and key stakeholders on the effectiveness of the IESBA Code and potential actions to strengthen ethical leadership in finance.
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EP 100 (International News), International News
IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028–2031 Strategies
21 Jan 2026
IESBA and IAASB have launched a joint global stakeholder survey to kick off the development of their 2028–2031 Strategies and Work Plans. The coordinated survey reflects closer collaboration between the two boards, streamlines stakeholder engagement, and reduces duplication. Feedback from the survey, which is open until 15 May 2026, will help shape future priorities amid evolving audit, assurance, ethics, and independence landscapes.
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EP 100 (International News)
IESBA launches Firm Culture and Governance Viewpoints as it begins Asia outreach
14 Jan 2026
IESBA has launched its Firm Culture and Governance Viewpoints, initiating a six-month global dialogue on the drivers of ethical culture in accounting firms. The Viewpoints highlight eight key elements shaping ethical culture and will inform the possible development of a future global baseline on firm culture and governance. The launch coincides with IESBA’s Asia outreach to Singapore, Malaysia and Hong Kong SAR, reflecting Asia’s central role in the adoption and implementation of international ethics standards.
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EP 100 (International News)
IESBA Publishes New Guidance to Support Implementation of Standards on External Experts and Sustainability Assurance
08 Sep 2025
The two new staff publications enhance understanding and support global adoption and implementation of its ethics standard on Using the Work of an External Expert as well as the International Ethics Standards for Sustainability Assurance (including International Independence Standards) and related revisions to the Code, both of which are effective from December 2026.
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EP 100 (International News)
IESBA Staff Alert – Private Equity Investment in Accounting Firms
31 Jul 2025
This Staff Alert issued by the International Ethics Standards Board for Accountants (IESBA) draws the attention of professional accountants in public practice, particularly accounting firm leadership, to important ethics and independence provisions in the International Code of Ethics for Professional Accountants (including International Independence Standards (the Code) that remain applicable both before and after private equity investment in an accounting firm. The Staff Alert highlights various possible ethical and independence implications arising from private equity investment in accounting firms.
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EP 100 (International News), International News
IESBA and IAASB Establish Expert Groups to Support Global Implementation of Sustainability Standards
10 Jul 2025
IESBA and IAASB have established two technical expert groups IESBA’s IESSA Implementation Monitoring Advisory Group (IIMAG) and IAASB’s ISSA 5000 Technical Implementation Contact Group (TICG) to support effective global implementation of the two boards’ sustainability standards.
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