IESBA is an independent global standard-setting board. IESBA sets high-quality, international ethics (including independence) standards as a cornerstone to ethical behavior in business and organizations and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets, and economies worldwide. The IESBA benefits from the advice of the IESBA Consultative Advisory Group (CAG) and is subject to the oversight of the Public Interest Oversight Board (PIOB). The IESBA supports adoption and implementation of the Code, promotes good ethical practices globally, and fosters international debate on ethical issues faced by accountants.