ISO 4217 "ruble". In addition to codes for most active national currencies ISO 4217 provides codes for "supranational" currencies, procedural purposes, and several things which are "similar to" currencies: The use of an initial letter "X" for these purposes is facilitated by the ISO 3166 rule that no official country code beginning with X will ever be assigned. Because of this rule ISO 4217 can use X codes without risk of clashing with a future country code. ISO 3166 country codes beginning with "X" are used for private custom use (reserved), never for official codes. For instance, the ISO 3166-based NATO country
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