Yes. The global accountancy profession is governed by the International Ethics Standards Board for Accountants (IESBA). IESBA issues ethical standards for use by professional accountants and its member bodies. Accountancy bodies such as the Association of Chartered and Certified Accountants (ACCA) and Institute of Chartered Accountants in England and Wales (ICAEW) are required to comply with the principles included in the IESBA code of ethics. Similar global codes can be found in the legal and medical professions.
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