Serving the public interest internationally through independent, high-quality ethics, audit, and assurance standards that inspire confidence in corporate information and the world’s economies


The International Foundation for Ethics and Audit (IFEA or the Foundation) is a nonprofit organization that supports high-quality, international standard setting in ethics, audit, and assurance in the public interest. The Foundation fulfills its mission through its two standard-setting boards, the International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants.

The IAASB and IESBA work closely together to ensure their standards are interoperable and complement each other. This includes collaboration and transparent, timely communication between staff and members of both boards to identify and address matters of mutual impact and build a common vision to develop the standards in the public interest. Learn more in our set of questions & answers.


The Foundation’s mission is to support the development of high-quality international standards in ethics, audit, and assurance by:

  • Ensuring an independent, technically expert, and rigorous standard-setting process for ethics, audit, and assurance;
  • Supporting the public interest throughout the entire standard-setting process in ethics, audit, and assurance; and
  • Through the IAASB and IESBA, conducting research to support developing, adopting, and implementing international standards and to help educate and inform stakeholders.

Transparent, high-quality international standards are essential pillars of the global corporate reporting architecture. Their adoption and implementation improve the availability of high-quality financial and non-financial information for stakeholders, investors, and the public supporting trust and confidence in corporate reporting and assurance and greater economic growth.

Board of Trustees

The Foundation’s business and affairs are overseen by its six-member Board of Trustees.

The Foundation’s Board of Trustees comprises four public interest trustees nominated by the PIOB and two private industry trustees nominated by the International Federation of Accountants (IFAC). The Public Interest Oversight Board (PIOB) is responsible for the oversight of the IAASB’s and IESBA’s standard-setting process. The Monitoring Group also has the right to appoint an observer to the Board of Trustees.

Robert Buchanan

Robert Buchanan
Chair Trustee and PIOB Member

Linda de Beer

Linda de Beer
PIOB Chair

Kevin Dancey
Chief Executive Officer, IFAC

Michael Hafeman

Michael Hafeman
PIOB Member

Gonzalo Ramos

Gonzalo Ramos
PIOB Secretary General

Asmâa Resmouki

Asmâa Resmouki
President, IFAC


IESBA Chair Gabriela Figueiredo Dias and IAASB Chair Tom Seidenstein serve as Co-CEOs of the Foundation.

Gabriela Figueiredo Dias

Gabriela Figueiredo Dias
IESBA Chair and Co-CEO of the International Foundation for Ethics and Audit

Tom Seidenstein

Tom Seidenstein
IAASB Chair and Co-CEO of the International Foundation for Ethics and Audit

The Foundation’s Secretary and Treasurer is James L. Gunn, who continues to serve as the Managing Director, Professional Standards, supporting the IAASB and IESBA activities.



James Gunn
Secretary and Treasurer and Managing Director

Intellectual Property

Through intellectual property and service level agreements, the International Federation of Accountants manages requests to translate or reproduce IAASB and IESBA content. For permission to reproduce or translate the international standards or for information about intellectual property matters, please visit Permissions.


Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.