INTERNATIONAL STANDARD-SETTING BOARDS
Setting high-quality international standards that inspire conﬁdence in economies
The work of the international, independent standard-setting boards supports the global economy and financial markets by producing high-quality, global standards for audit and assurance, professional ethics, public sector financial reporting, and professional skills and competencies.
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality management that strengthen public conﬁdence in the global profession.
The International Accounting Education Standards Board established standards for professional accountancy education that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.