Panel moderator and IFAC President Olivia Kirtley, shared few thoughts about the IESBA's Code of Ethics for Professional Accountants. The Code is principles-based for global use. The Code is widely adopted and used around the world in more than 100 jurisdictions. Although IESBA are not quite at 110 jurisdictions as the ISAs or 116 jurisdictions as the IFRSs, IESBA are in quick pursuit of similar global adoption levels. And of course the 27 transnational global audit firms are also already applying the Code. This means that the Code is quite powerful and influential.