In a context where ethics faces new pressures – from artificial intelligence (AI) to sustainability – the International Ethics Standards Board for Accountants (IESBA) launched a reflection on the future of its work in 2025. The result was the SMART project, a strategic framework aimed at strengthening the relevance, agility, and impact of its standards.
In order to transform this vision into a shared action plan, IESBA invited LBC to design and facilitate an international workshop, bringing together the board and technical team (around 50 people) in a collaborative and pioneering exercise.
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