IESBA Code of Ethics: International Code of Ethics for Professional Accountants
The IESBA Code is the international ethics framework on which Rule 204 and Canadian provincial codes are based.
Why IESBA Code of Ethics matters
Multinational issuers using foreign-network audit firms benefit from understanding the IESBA Code as the common ethical backbone.
Framework: Code of Professional Conduct & Independence
The CPA Canada Code of Professional Conduct (administered by provincial CPA bodies) and CPAB's independence requirements jointly govern auditor independence in Canada. Rule 204 is the central independence rule.
Primary source: IESBA
Frequently asked
What is IESBA Code of Ethics?
The IESBA Code is the international ethics framework on which Rule 204 and Canadian provincial codes are based.
Why does IESBA Code of Ethics matter for an audit?
Multinational issuers using foreign-network audit firms benefit from understanding the IESBA Code as the common ethical backbone.
Which framework does IESBA Code of Ethics belong to?
IESBA Code of Ethics falls under Code of Professional Conduct & Independence. The CPA Canada Code of Professional Conduct (administered by provincial CPA bodies) and CPAB's independence requirements jointly govern auditor independence in Canada. Rule 204 is the central independence rule.
Related standards — Code of Professional Conduct & Independence
See how Auditus checks IESBA Code of Ethics
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including IESBA Code of Ethics.