Ethics: essentials of the code

The International Ethics Standards Board for Accountants (IESBA) and the International Audit and Assurance Standards Board (IAASB) recently made the most extensive changes to the Code of Ethics in over two decades. In light of these changes, this course is your opportunity to refresh your knowledge of the Code and how it applies to you and your role.

Ethics is defined as a system of moral principles by which human actions and proposals may be judged good or bad, or right or wrong. The effects of your ethical decisions can be significant, not only for the stakeholders involved but for yourself. 

This course focuses on the key ethical pronouncement provided specifically for the global accounting profession: the IESBA Code of Ethics for Professional Accountants (the Code) issued by the International Federation of Accountants (IFAC). Successfully completing this course will equip you with knowledge of the Code, and how to use it to confidently resolve ethically challenging situations.