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ELEVATING ETHICS IN A DYNAMIC AND UNCERTAIN WORLD …

ELEVATING ETHICS IN A DYNAMIC AND UNCERTAIN WORLDPROPOSED STRATEGY AND WORK PLAN, 2019-2023 PROPOSED STRATEGY AND WORK PLAN, 2019-2023 2 About the IESBAThe international ETHICS standards Board for Accountants (IESBA) is a global independent standard-setting board. The IESBA s mission is to serve the public interest by setting ETHICS standards , including auditor independence requirements, that seek to raise the bar for ethical conduct and practice for all professional accountants (PAs) worldwide through a robust, globally operable international Code of ETHICS for Professional Accountants (Including international Independence standards ) (the Code).The IESBA believes that a single set of high-quality ETHICS standards enhances the quality and consistency of services provided by PAs throughout the WORLD , thereby contributing to public trust and confidence in the accountancy profession.

PROPOSED STRATEGY AND WORK PLAN, 2019-2023 3 REQUEST FOR COMMENTS This Consultation Paper, Proposed Strategy and Work Plan, 2019-2023, was developed and approved by the International Ethics Standards Board for Accountants (IESBA).

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