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IESBA Strategy and Work Plan 2019-2023 Survey

IESBA Strategy Survey
April 2017
About the IESBA

The International Ethics Standards Board for Accountants (IESBA) is a global independent standard-setting board. Its objective is to serve the public interest by setting high-quality ethics standards for professional accountants (PAs) worldwide and by facilitating the convergence of international and national ethics standards, including auditor independence requirements, through the development of a robust, internationally appropriate Code of Ethics for Professional Accountants (the Code).

The IESBA believes that a single set of high-quality ethics standards can enhance the quality and consistency of services provided by PAs throughout the world, thereby contributing to public confidence in the accountancy profession. The IESBA sets its standards under the oversight of the Public Interest Oversight Board (PIOB), and with advice from the IESBA Consultative Advisory Group (CAG).

Request for Input

As the first step in developing a new strategy and work plan for its next planning horizon beyond 2018, the IESBA is seeking the views of stakeholders, through this survey, as to the key issues that it should address. The input from this survey will inform the IESBA as it develops its proposed new strategy and work plan, which it expects to issue for formal public consultation in 2018.

This survey sets out a number of potential topics that could be future strategic priorities for the IESBA. Each topic description provides an indication of the nature of the ethical issues that the IESBA may need to explore or research in establishing the merits of a potential standard-setting project or other initiative on the topic. This survey is not intended to lay out the full scope of any project or initiative that the IESBA might undertake with respect to any of the topics nor present a comprehensive analysis of all the ethical issues that might need to be addressed. Respondents will have an opportunity to comment on the overall prioritization of the IESBA’s future work in the light of its strategic objectives and prioritization criteria when it issues its strategy consultation paper in 2018.

Respondents are asked to indicate their top six priorities out of this list of potential future priorities, and whether there are other topic(s) that should be prioritized. As they consider the various topics, respondents are also invited to provide any comments they may have on each topic and, in particular, why a given topic should be prioritized over another.

In a section towards the end of the survey, the IESBA has set out for information a number of pre-existing commitments related to standard setting (or the Code more broadly) that will likely continue beyond the end of its current strategy period (i.e., 2018) or start in the new strategy period. The IESBA would welcome any comments respondents may have on these pre-existing commitments.

Finally, the survey provides an opportunity for respondents to comment on any other strategic matters they believe the IESBA should consider as it develops its next strategy and work plan.

Please complete this survey by July 18, 2017.  A PDF version of this survey can be accessed here.

Although the IESBA prefers that the survey be completed online, comments can also be emailed to Ken Siong, IESBA Technical Director at All responses, whether complete or partial, will be accepted and considered a matter of public record.