The International Ethics Standards Board for Accountants (IESBA) has launched a six-month programme to obtain stakeholder input on an ethical framework for culture and governance within accounting firms.
It has published ‘Viewpoints’ on the topic, setting out the objectives of the project and highlighting eight elements that drive ethical culture within firms. These eight elements will underpin IESBA’s outreach programme as it looks to develop a framework this year.
Gabriela Figueiredo Dias, IESBA chair, stated: “The Viewpoints are intended to support reflection and dialogue on principles that can reinforce trust and resilience.”
This month, IESBA will engage with a range of organisations – including regulators, accounting firms, professional bodies and companies – in Singapore, Malaysia and Hong Kong to discuss the framework.
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