International Ethics Standards Board for Accountants

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2024
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Registration as it was on 08 Feb 2024
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Overview

Since 20 September 2021 self-declared 'non-commercial organisations' are no longer required to provide a lobby budget. See above timeline for this registrant's historical lobby budget.

Lobbying Costs

None declared

Financial year: Jan 2022 - Dec 2022

Lobbyists (Full time equivalent)

0.2 Fte (2)

Lobbyists with EP accreditation

0

High-level Commission meetings

0

Lobbying Costs over the years

  • Info

    International Ethics Standards Board for Accountants   (IESBA)

    EU Transparency Register

    928481852669-60 First registered on 01 Feb 2024

    Goals / Remit

    The International Ethics Standards Board for Accountants® (IESBA®) sets high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets, and economies worldwide.

    Main EU files targeted

    1. Sustainability reporting and assurance with a focus on ethics and independence
    - Corporate disclosure of climate-related information

    2. Tax planning and related services by professional accountants in business (PAIBs) and professional accountants in public practice (PAPPs)
    - https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A52021PC0565
    - https://taxation-customs.ec.europa.eu/taxation-1/company-taxation/anti-tax-avoidance-directive_en

    Address

    Head Office
    529 Fifth Avenue Floor 6
    New York 10017
    UNITED STATES
    EU Office
    529 Fifth Avenue Floor 6
    New York 10017
    UNITED STATES

    Website

  • People

    Total lobbyists declared

    2

    Employment timeLobbyists
    10%2

    Lobbyists (Full time equivalent)

    0.2

    Lobbyists with EP accreditation

    No lobbyists with EP accreditations

    Complementary Information

    None declared

    Person in charge of EU relations

    Data not provided by Register Secretariat due to GDPR

    Person with legal responsibility

    Data not provided by Register Secretariat due to GDPR

  • Categories

    Category

    Non-governmental organisations, platforms and networks and similar

  • Networking

    Affiliation

    The IESBA is a standard-setting board housed within the International Foundation for Ethics and Audit (IFEA), an independent non-profit. IFEA's bylaws (see https://www.ethicsandaudit.org/governance) state that the members of IFEA are the Monitoring Group, the Public Interest Oversight Board, and the International Federation of Accountants.

    Please note, the Monitoring Group is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality and includes the European Commission as one of its members (www.iosco.org/about/?subsection=monitoring_group).

    Member organisations

    The IESBA is a standard-setting board housed within the International Foundation for Ethics and Audit (IFEA), an independent non-profit. IFEA's bylaws (see https://www.ethicsandaudit.org/governance) state that the members of IFEA are the Monitoring Group, the Public Interest Oversight Board, and the International Federation of Accountants.

    Please note, the Monitoring Group is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality and includes the European Commission as one of its members (www.iosco.org/about/?subsection=monitoring_group).

  • Financial Data

    Interests represented

    Does not represent commercial interests

    Closed financial year

    Jan 2022 - Dec 2022

    Lobbying costs for closed financial year

    Since 20 September 2021 self-declared 'non-commercial organisations' are no longer required to provide a lobby budget. See above timeline for this registrant's historical lobby budget.

    Total organisational budget in closed year

    12,889€

    Major funding types in closed year

    Grants

    Major contributions in closed year

    TypeNameAmount
    Contribution International Federation of Accountants 12,889€

    Other financial info

    None declared

  • EU Structures

    Groups (European Commission)

    none

    Groups (European Parliament)

    N/A

    Communication activities

    1. IESBA launched, on January 29th, 2024, two exposure drafts for public consultation for a new ethical benchmark for sustainability reporting and assurance
    2. IESBA approved the revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) relating to the provision of tax planning and related services by professional accountants in business (PAIBs) and professional accountants in public practice (PAPPs). Subject to certification by the Public Interest Oversight Board (PIOB), the final pronouncement is expected to be issued by mid-April 2024.
    3. IESBA Chair spoke at a public hearing organized by the European Parliament's Subcommittee on Tax Matters (FISC) titled Tackling the Role of Enablers Involved in Facilitating Tax Evasion and Aggressive Tax Planning in the European Union (SAFE)

    Other activities

    None declared

  • Meetings

    Meetings

    None declared

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