IESBA launches online platform for code of ethics for accountants

The International Ethics Standards Board for Accountants (IESBA) has launched the eCode, a web-based tool that delivers the international code of ethics for professional accountants on a digital platform

In addition to app-like features and functionalities, the new platform demonstrates the Code’s ‘building blocks’ architecture and scalability.

The eCode marks a significant investment to modernise the delivery of the core ethical framework for accountants, including mobile access, to make the content more user-friendly. In addition to enhanced search and navigation, it includes links to non-authoritative resources that provide contextual information or explain the rationale for particular provisions.

The five fundamental principles of the Code are integrity; objectivity; professional competence and due care; confidentiality; and professional behaviour.

‘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 launch of the eCode is timely as the Restructured and Revised Code came into effect earlier this month,’ said Ken Siong, IESBA senior technical director. ‘Technology is rapidly transforming the ways of work and how information is accessed and used. The Code is now accessible on a digital platform which users will find familiar and intuitive.’

The eCode is available free-of-charge at The IESBA welcomes feedback from all stakeholders. In particular, views are sought about usability features, national adoption of the eCode platform, and areas for further improvement from firms, national standard setters, regulators and audit oversight bodies, professional accountancy organisations, investors and academia.

Sara White

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