• 1 Marks

BMF – Nov 2022 – L1 – SA – Q10 – The Role of Professional Accountants in Business and Society

This question tests knowledge of the meaning of IESBA.

The acronym ‘IESBA’ denotes:
A. International Ethical Standards Board for Accountants
B. International Ethics Standards Boards for Accountants
C. International Ethics Standard Board for Accountants
D. International Ethics Standards Board for Accountants
E. International Ethic Standard Board for Accountants

D. International Ethics Standards Board for Accountants

Explanation:
The correct answer is D because the acronym IESBA refers to the International Ethics Standards Board for Accountants, which is responsible for setting high-quality international ethics standards for professional accountants.

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