The International Ethics Standards Board for Accountants (IESBA) has issued a set of Viewpoints that describe eight core components of an ethical culture and governance approach for accounting practices.
These Viewpoints are meant to encourage discussion globally on areas such as ethical leadership, governance arrangements and incentives, and how these factors can affect conduct and decision-making within companies.
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The planned discussions will also cover international and regional standard-setting activity, sustainability-related standards, and experience gained from applying the Responding to Non-compliance with Laws and Regulations standard.
Additional items include the restructured IESBA Code, the effects of technology-driven change and private equity investment in accounting practices.
The launch of the initiative coincides with an outreach visit to Singapore, Malaysia and Hong Kong SAR.
During the visit, IESBA will meet with a range of parties including accounting practices, authorities focused on market integrity and the prevention of financial crime, chief financial officers, investors, professional accountancy organisations, regulators standard setters, and others.
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By GlobalDataThe outreach is linked to Asia’s role in adopting and applying international ethics standards, and to the region’s significance for the global financial system and IESBA’s ongoing programme.
IESBA chair Gabriela Figueiredo Dias said: “Asia is at the forefront of many of the developments reshaping the accounting profession and the broader financial sector – from sustainability and technology to evolving business models and regulatory expectations.
“This outreach is an opportunity to listen, exchange views and deepen engagement with stakeholders in a leading region who are shaping how ethics is applied in practice across the region.”
