ISO 4217 or banking. At the 17th session (February 1978), the related UN/ECE Group of Experts agreed that the three-letter alphabetic codes for International Standard ISO 4217, "Codes for the representation of currencies and funds", would be suitable for use in international trade. Over time, new currencies are created and old currencies are discontinued. Frequently, these changes are due to the formation of new governments, treaties between countries standardizing on a shared currency, or revaluation of an existing currency due to excessive inflation. As a result, the list of codes must be updated from time to time. The ISO 4217 maintenance agency
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