Global accounting ethics code goes digital

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The International Ethics Standards Board for Accountants has introduced eCode, a web-based version of the International Code of Ethics for Professional Accountants.

The digital tool includes both the ethics code and International Independence Standards with mobile app-like features and functions. The eCode provides search and navigation options, along with links to resources with contextual information to explain the rationale behind specific provisions in the ethics code.

“The eCode is an innovative response to stakeholder calls for more support for implementation,” said IESBA chairman Dr. Stavros Thomadakis in a statement. “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.”

Development of the eCode received operational support from the International Federation of Accountants as well as staff support from the New Zealand External Reporting Board.

“The launch of the eCode is timely as the Restructured and Revised Code came into effect earlier this month,” said IESBA Senior Technical Director Ken Siong in a statement. “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.”

IESBA plans to continue collaborating with them to improve the tool. It is asking for feedback about usability, national adoption, and areas for further improvement from firms, national standard setters, regulators and audit oversight bodies, professional accounting organizations, investors and academia. Suggestions can be emailed to The eCode is available for free at

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