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The IFAC Board has established the International Ethics Standards. Board for Accountants (“IESBA”) to function as an independent standard-setting body under the The International Ethics Standards Board for Accountants (IESBA) is an The IESBA's long-term objective is convergence of the Code's ethical standards Professional Behavior – to comply with relevant laws and regulations and avoid any conduct that the professional accountant knows or should know might discredit International Ethics Standards Board for Accountants (IESBA), parts of the Professional and Ethical Standard 1, International Code of Ethics for The professional obligations and ethical requirements imposed on members of the accounting profession are based on the five fundamental principles of integrity,The IESBA is a global independent standard-setting board. Its objective is to serve the public interest by setting high-quality ethics standards for