IESBA Post-Implementation Review (PIR) Survey

Introduction

This survey is only applicable to respondents that have adopted or use or benefit from the 2018 or later edition of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). Part 5 of the Code as contained in the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) is outside the scope of this survey and only becomes effective in December 2026.

The International Ethics Standards Board for Accountants (IESBA) is conducting a post-implementation review of the structure and drafting of the Code.

This survey seeks to obtain input from a broad range of stakeholders to enable the IESBA to determine:

(a) Whether the restructuring of the Code through revising its structure and redrafting its provisions[1] has achieved its intended purpose by identifying:

(i) Benefits from the restructuring of the Code; and

(ii) Any practical challenges or questions regarding the understandability and usability of the Code, including whether it is being consistently understood and applied; and

(b) What actions, if any, are needed by the IESBA to address identified matters.

The responses received will be analyzed for purposes of providing feedback to the IESBA and in developing recommendations for any actions.

The survey comment period starts on April 1 and ends on July 3.

Survey Responses To Be Made Public

Unless confidentiality is specifically requested, respondents’ submissions will be considered a matter of public record and will be posted to IESBA’s website. Where confidentiality is requested, the IESBA Project Team will include such input in its analysis on an anonymized basis.

Survey Instructions

Respondents to the survey are asked to provide their responses only on the questions applicable to the stakeholder group to which they belong:

Part A ― Demographic Information (All Respondents)

Part B ― General Information (All Respondents)

Part C ― Usability and Clarity of Language and Responsibility (All Respondents)

Part D ― Clarity of Responsibility (Individual Professional Accountants in Public Practice, Accounting Firms, Regulators or Oversight Bodies, Professional Accountancy Organizations)

Respondents may respond to all questions or only selected questions or matters. All responses to this survey, whether complete or partial, will be accepted and considered as input for the IESBA Project Team’s analysis.

Please read the overview of the structure and drafting enhancements which can be accessed here. The drafting guidelines that were adhered to in restructuring the IESBA Code can be accessed here.

[1] The restructured Code was issued in April 2018.