Final answer:
The IESBA Code of Ethics applies to professional accountants worldwide, covering principles of ethical behavior and public interest obligations. Similar codes exist in other fields like software engineering, establishing ethical standards for professionals within those industries.
Step-by-step explanation:
The International Ethics Standards Board for Accountants (IESBA) Code of Ethics applies to professional accountants around the world. These include individuals in both business and public practice who are required to adhere to the high standards of ethical behavior. The Code of Ethics sets forth principles and expectations regarding professional behavior, such as integrity, objectivity, professional competence, confidentiality, and professional behavior, ensuring that all accountants act in the public interest.
Professional organizations across various fields issue codes of ethics similar to the IESBA, like the IEEE Computer Society's Software Engineering Code of Ethics and Professional Practice for software engineers. Such organizations mandate that their members commit to these ethical frameworks to maintain their standing and ensure responsible professional conduct within their respective industries.