The International Ethics Standards Board for Accountants has introduced a Web-based version of its Code of Ethics for Professional Accountants for the first time.
IESBA, which operates under the auspices of the International Federation of Accountants aims to make the Web-based 2014 ethics code more accessible to accountants. Until now, the code has only been available in print or as a downloadable PDFfile.
“Digital is now the preferred medium of communication,” said interim IESBA chair Wui San Kwok in a statement. “It is also how the tech-savvy world today will want to access and use the wealth of materials produced by the board. The board intends to move with the times, technologically. The board will continue to look at ways to utilize the immense technological possibilities in making the code and other board materials more accessible and usable, including enhancing research, link, and filter functionalities.”
Features include the ability to find relevant pages and sections using a powerful keyword search; display definitions of key terms within the text; navigate sequentially or by using the interactive table of contents; and access previous editions and links to translations, most of which are hosted on third-party sites.
The IESBA is also in the process of consulting on ways to improve the structure and delivery of the code of ethics. Additional features may be incorporated in the future. For more information, see the consultation paper released recently by the board, and submit comments by Feb. 4, 2015.
Users can continue to purchase print copies of the Code, or download or print it from the Ethics Board’s Web site, www.ethicsboard.org.
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