The IESBA is an independent global standard-setting board. IESBA serves the public interest by setting high-quality and globally operable ethics standards, including auditor independence requirements which are set out in the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). 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.