IESBA Consultation Paper: Proposed Strategy and Work Plan, 2019-2023

The International Ethics Standards Board for Accountants (IESBA) seeks public comment on its Proposed Strategy and Work Plan, 2019-2023.

Leveraging the completely rewritten and significantly strengthened International Code of Ethics for Professional Accountants (including International Independence Standards), the proposed Strategy and Work Plan projects the IESBA’s vision for the Code in the global economy.

The consultation paper was developed following extensive, wide-ranging engagement with stakeholders, including regulators, national standard setters and professional accounting organisations.

Accessing the Consultation Paper

Read the Consultation Paper


Commenting on the Proposed Strategy & Work Plan

This is your opportunity to comment on IESBA's proposed strategy and work plan.

Send your comments, either formal or informal, by 16 June 2018 to the NZAuASB as follows:

Either by post to the:

Chief Executive
External Reporting Board
PO Box 11250
Manners Street Central

OR by email to

We also encourage you to send comments directly to the IESBA by 16 July 2018, with a copy to the NZAuASB. These can either be the same as, or independent of, your comments sent to the NZAuASB.

Your comments can be made electronically by clicking on the “submit comment” link on the IESBA website. First-time users must register to submit electronically.

Please also note:

  • We would appreciate receiving a copy of your comments in electronic form (preferably Microsoft Word Format). This helps us more efficiently collate and analyse comments.

  • Tell us on whose behalf you are making the comments (for example, on behalf of a group or an entity).

  • We intend publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, many be released in part of in full. The Privacy Act 1993 also applies.

  • If you have any objections to the release of any information contained in your comments, we would appreciate you identifying the parts of your comments to be withheld, and the grounds under the Official Information Act 1982 for doing so (e.g., that it would be likely to unfairly prejudice the commercial position of the person providing the information).