IESBA

Publications, namely, handbooks, manuals, surveys, reports, policy position papers and newsletters on issues relating to ethics in the accountancy profession, namely, ethical * standards, * issues and conduct relating to auditing and assurance services, education, public sector financial reporting, services by small and medium practices and for small and medium entities, sustainability and integrated reporting, governance, risk management and control, business reporting, and development of the accountancy profession

Association services in the nature of creating voluntary standards, namely, the development of voluntary ethical standards for the accountancy profession on an international basis