Professional Standards and Ethics

Professional standards required for use in Afghanistan are the international standards as issued by the standard setting boards supported by the International Federation of Accountants (IFAC) [www.ifac.org] and the standards issued by the International Accounting Standards Board (IASB) [www.ifrs.org]

All members are required to follow the International Code of Ethics issued by the International Ethics Standards Board for Accountants (IESBA). You can access the code for free at: https://www.ethicsboard.org/iesba-code