The International Ethics Standards Board for Accountants (IESBA) has initiated two extended global surveys under its Role of CFOs initiative.
The surveys will seek inputs on how the responsibilities of chief financial officers (CFOs) and senior finance leaders are changing, and the ethical issues arising from this shift.
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One survey is aimed at CFOs and equivalent senior finance executives, while the other targets stakeholders that oversee, interact with or depend on the work of CFOs.
A central aim is to assess whether the IESBA Code remains “clear, fit-for-purpose, and practical in the public interest” as finance functions broaden beyond traditional reporting and compliance.
The surveys build on the CFO Pulse Survey carried out in the summer of 2025.
They explore how the remits of CFOs and similar leaders have evolved and the nature of the ethical challenges they now encounter.
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By GlobalDataThey also examine how effectively the IESBA Code underpins the ethical responsibilities and expectations attached to senior finance roles.
Another area of inquiry is the nature and extent of involvement of CFOs who are not members of a professional accountancy organisation.
Respondents are also asked for their views on potential IESBA actions, including enhancements to the IESBA Code, guidance or other resources and other initiatives aimed at supporting ethical leadership in finance functions.
In addition to the surveys, the Role of CFOs initiative will draw on roundtables and focus group meetings in the first half of 2026 across key markets including Europe, North America, Africa, Asia and Latin America.
Based on the survey responses and wider stakeholder feedback, the project team plans to present preliminary findings at the IESBA’s June 2026 meeting.
IESBA chair Gabriela Figueiredo Dias said: “Given the importance and centrality of this role within companies and organisations, these surveys will enable the IESBA to better understand the realities of the role today, the ethical challenges individuals in this role face and how the IESBA can continue to support their ethical leadership.”
