Featured Publications
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Policy Positions
Regulation of the Accountancy Profession
This policy position sets out IFAC's view that professional accountancy bodies, acting in the public interest, must play an active role in the regulation of the profession and that professional accountancy bodies and governments need to work together to ensure that regulation is effective and efficient.
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Professional Accountants in Business
The Roles and Domain of the Professional Accountant in Business
The PAIB Committee developed this information paper to facilitate understanding of the roles and responsibilities of the professional accountant in business. The paper provides a definition of the professional accountant in business and highlights the many roles that professional accountants in business perform, including implementing and maintaining operational and fiduciary controls, providing analytical support for strategic planning and decision making, ensuring that effective risk management processes are in place, and assisting management in setting the tone for ethical practices.
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Public Sector Accounting
International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence
This research report details the differences between financial reporting in accordance with IPSASs and statistical reporting in accordance with the International Monetary Fund's "Government Finance Statistics Manual 2001," Eurostat's "European System of Accounts 1993" and "ESA95 Manual on Government Deficit and Debt," and the UN's "System of National Accounts 1993."
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Ethics
Code of Ethics for Professional Accountants (revised June 2005)
A print version of the Code of Ethics may be obtained by purchasing the handbook on Ethics and International Standards on Auditing
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Individuals and organizations can opt to buy all or a portion of these materials in either a print or online format. Some materials are only available online and are free of charge.
The policies and fees in the IFAC Bookstore apply to individual use only. Firms or other organizations seeking the rights to a wider distribution through, for example, an intranet, should contact the publications department for volume licensing and pricing. To obtain additional information, you may call Ms. Yansa Morel at IFAC at +1-212-286-9344.
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