The Professional Accountants in Business (PAIB) Committee focuses on six key topic areas: the roles, domain, and competencies of PAIBs; governance and ethics; sustainability and corporate responsibility; risk management and control; financial and performance management; and business reporting. 

• Roles, Domain, and Competences of PAIBs

  IFAC supports the global accountancy profession to respond to changing expectations of society, financial markets, and organizations, and to promote and contribute to the value of professional accountants in business.

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• Governance and Ethics

  IFAC supports professional accountants in business in providing ethical and strategic leadership for their organizations, including establishing effective governance systems and processes, strategic management and planning, and ensuring an ethical workplace.

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• Sustainability and Corporate Responsibility

  IFAC works to support professional accountants in business as change agents and influencers of good practices to integrate sustainability issues into strategy, operations, and reporting to facilitate sustainable economic, environmental, and social performance.

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• Risk Management and Internal Control

  IFAC positions professional accountants in business as integrators to perform significant roles in fostering close links between governance, risk management, and internal control to ensure they are not functional silos and to support the delivery of the strategic, operational, and financial objectives of an organization.

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• Financial and Performance Management

  Financial and performance management is at the core of what many professional accountants do in their organizations. IFAC supports professional accountants in business to improve decision-making in organizations, including the provision, analysis, and interpretation of information for strategic and operational decision making.

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• Business Reporting

  The IFAC Business Reporting and Financial Reporting Supply Chain projects focus on evaluating the state of the business reporting around the globe and providing recommendations for further improvement. The projects lay the groundwork for the development of additional activities to support professional accountants in business to evaluate and improve business reporting in their organizations.

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