The 2014 IESBA Annual Report presents the board’s work framed within the following interconnected strategic themes from its Strategy and Work Plan, 2014-2018 (SWP):

  • Maintaining a high-quality Code of Ethics for Professional Accountants (the Code) for application by professional accountants globally;
  • Promoting and facilitating the adoption and effective implementation of the Code;
  • Evolving the Code for continued relevance in a changing global environment; and
  • Increasing engagement and cooperation with key stakeholders.

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