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Global ethics board launches eCode

Jun 28, 2019
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 (including International Independence Standards) on a digital platform. In addition to app-like features and functionalities, this new platform better demonstrates the Code's 'building blocks' architecture and scalability.

The eCode represents the outcome of a strategic initiative to leverage modern technologies, including mobile access, to make the content of the Code as widely accessible and visible and as user-friendly as possible. In addition to enhanced search and navigation, the eCode includes links to non-authoritative resources that provide contextual information or explain the rationale for particular provisions in the Code.

"The eCode is an innovative response to stakeholder calls for more support for implementation," said Dr. Stavros Thomadakis, IESBA Chair. "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. It is therefore apt to see the Code now accessible on a digital platform which users will find familiar and intuitive."

The development of the eCode has benefited from the operational support of the International Federation of Accountants (IFAC) as well as staff support from the New Zealand External Reporting Board. The IESBA will continue its collaboration with these partners as it embarks on a second phase of this initiative to explore additional features as well as avenues to transfer the platform to adopters of the Code.

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. Please email suggestions to
Learn more about the Code, including the five fundamental principles of integrity; objectivity; professional competence and due care; confidentiality; and professional behavior on the IESBA's website.

Click here to access a tutorial-styled video on the features of the eCode.
Published: 26 June 2019.
Source: The International Ethics Standards Board for Accountants (IESBA).