The International Code of Ethics for Professional Accountants is created and promoted by the International Ethics Standards Board for Accountants (IESBA) (including International Independence Standards).
An independent worldwide standard-setting body is the IESBA. The goal of the IESBA is to advance ethical practice and raise the bar for ethical conduct for all professional accountants in order to serve the public good. These standards include requirements for auditor independence. The Public Interest Oversight Board and the IESBA Consultative Advisory Group (CAG) provide guidance as the IESBA sets its standards in the public interest (PIOB).The IESBA is committed to conducting business in the most open manner possible. Public attendance is allowed during IESBA meetings. Each meeting's agenda, agenda papers, highlights, and audio recordings are available on the website.
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Samuel Adams was a Boston-born political leader who played a vital role in moving colonial America to its decisive break with Britain during the American Revolution. The second cousin of President John Adams, Sam Adams helped organize opposition to British taxation, including the Boston Tea Party.
The appropriate response is cultural values. Cultural values are the center standards and beliefs whereupon a whole group exists. This is comprised of a few sections: traditions, which are customs and ceremonies; values, which are convictions; and culture, which is the greater part of a gathering's directing esteems.
