ISO 4217 codes (STANAG 1059, 9th edition) use "X" codes for imaginary exercise countries ranging from XXB for "Brownland" to XXR for "Redland", as well as for major commands such as XXE for SHAPE or XXS for SACLANT. Consequently, ISO 4217 can use "X" codes for non-country-specific currencies without risk of clashing with future country codes. The inclusion of EU (denoting the European Union) in the ISO 3166-1 reserved codes list, allows the euro to be coded as EUR rather than assigned a code beginning with X, even though it is a supranational currency. The ISO 4217 standard includes a crude mechanism
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