The International Ethics Standards Board for Accountants (IESBA) has launched eCode – a free web-based tool that delivers the International Code of Ethics for Professional Accountants (including International Independence Standards) on a digital platform. In addition to ‘app-like’ features and functionalities, this new platform better demonstrates the Code’s ‘building blocks’ architecture and scalability. The eCode represents the outcome of a strategic initiative to leverage modern technologies, including mobile access, to make the content of the Code as widely accessible, visible and as user-friendly as possible.
“The eCode is an innovative response to stakeholder calls for more support for implementation,” said Dr. Stavros Thomadakis, IESBA Chairman. “Technology opens many opportunities for enhancement to the user experience, and with the eCode we have sought creative and appealing ways to do so. We firmly believe the eCode will greatly facilitate adoption, consistent application and enforcement of the Code in the public interest.”
The development of the eCode was given operational support by the International Federation of Accountants (IFAC) as well as staff support from the New Zealand External Reporting Board. The IESBA will continue its collaboration with these partners as it embarks on a second phase of this initiative to explore additional features as well as avenues to transfer the platform to adopters of the Code.