The IESBA surveys aim to gather information about the way the CFO role is evolving and the ethical challenges that CFOs currently face in practice. Feedback from the survey will assist IESBA’s consideration of whether any changes to the International Code of Ethics for Professional Accountants might be required to support CFOs, and to explore the need for any additional guidance material.

The surveys are anonymous and will explore four key topics:

• how the role of the CFO (and other equivalent senior finance leaders) has evolved and the ethical challenges they face;
• how effectively the IESBA Code supports ethical responsibilities and expectations;
• how non-members of a professional accountancy organisation (PAO) are involved in CFO roles; and
• potential actions that IESBA could take, including enhancements to the IESBA Code; guidance or other resources; or other initiatives to support ethical leadership in finance functions.

The deadline to complete the surveys is 24 April 2026.

The IESBA initiative recognises the importance and centrality of the CFO within companies and organisations, and the growing complexities that CFOs and senior finance leaders face. The role continues to evolve beyond traditional financial stewardship. 

IESBA is keen to understand what support CFOs may need in upholding the high ethical standards that safeguard the integrity and reliability of financial and non-financial information, and public trust in their organisations. IESBA will also be holding a number of global roundtables as part of its information-gathering exercise.

ICAEW’s Code of Ethics derives from the IESBA Code. It is therefore important that ICAEW members who are CFOs respond to this survey to ensure that their views are heard.   

In addition to the online surveys, ICAEW will be facilitating an in-person workshop at Chartered Accountants’ Hall on 6 March 2026 to enable CFOs to engage directly with IESBA on these issues.