The Code of Ethics for Professional Accountants established by the International Ethics Standards Board for Accountants (IESBA) provides a global framework for the ethical conduct of accounting professionals.
The International Accounting Education Standards Board (IAESB) is an independent organization that aims to improve standards of education in accountancy and audit worldwide by setting guidelines and standards for both initial accreditation and continuing professional education.
A Recognized Professional Body (RPB) is an organization that meets specific regulatory criteria to oversee the conduct and practice of professional accountants, providing members with the necessary accreditation and compliance guidelines to ensure high standards within the accounting profession.
