ISO 4217 added to the standard. A number of currencies are not included in ISO 4217, because these currencies are: (a) minor currencies pegged 1:1 to a larger currency, even if independently regulated (b) a legal tender only issued as commemorative banknotes or coinage, or (c) a currency of an unrecognized or partially recognized state. These currencies include: See for a list of all currently pegged currencies. Despite having no official recognition in ISO 4217, the following non-ISO codes are sometimes used locally or commercially. In addition, GBX is sometimes used (for example on the London Stock Exchange) to denote Penny sterling,
International Ethics Standards Board for Accountants International Ethics Standards Board for Accountants The International Ethics Standards Board for Accountants (IESBA) develops and promotes ethical standards and guidance for professional accountants. The IESBA also supports debate on issues related to accounting ethics. The IESBA is an independent standard setting body under the auspices of International Federation of Accountants (IFAC). The Public Interest Oversight Board provides oversight, ensuring the IESBA standards are in the public interest. Member bodies of the IFAC such as Institute of Chartered Accountants in England and Wales (ICAEW) and the other CCAB bodies must comply with the principles included in the IFAC Code of