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Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
|Global Knowledge Gateway||
Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
by Kelly Anerud, Director, Intellectual Capital, IFAC | February 10, 2016 |
Strong ethical leadership is important throughout your human capital value chain: attracting, retaining, developing, rewarding, and, eventually, retiring people. Read More
Por Anton Colella, Director Ejecutivo, Instituto de Contadores Certificados de Escocia | 26 de enero de 2016
Tras la crisis financiera global, la confianza pública en las instituciones empresariales se ha deteriorado enormemente, y no se vislumbra que esta situación vaya a cambiar en el corto plazo.
No creo que la mayoría de las personas que emprenden un negocio lo haga con la idea de actuar de manera poco ética, pero existe un escepticismo público considerable que se debe superar. Es importante que busquemos maneras de recuperar esta confianza, y que se note que esta recuperación es justificable. Read More
Doing the Right Thing Even When No One Is Looking Part II: Compliance with Rules and Regulations
by Mats Olsson, IFAC SMP Committee Member and Partner, Adrian & Partners AB | January 7, 2016 |
As trusted business advisors, accountants should play a key role in guiding their clients’ compliance with rules and regulations. Read More
IFAC Engagement with IAASB and IESBA—Representing the Interests of PAIBs & SMPs
by Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC | December 11, 2015 |
Providing input to the IAASB and the IESBA on behalf of the SMP and PAIB constituencies is considered vital to IFAC’s contribution to the development of international audit, assurance, and ethics standards. Read More
Like most professionals, accountants are guided by the overarching ethics of the groups they are a part of—that is, tribes; this can be used constructively to guide the goals and visions of individuals and organizations (the article reflects the book Tribal Leadership). Read More
- Q&A with Lee Ballin, Head of Sustainable Business Programs at Bloomberg
February 8, 2016 - Ethical Corporation
- IESBA Nears Finalization of Revised Long Association Provisions in Ethics Code; Re-Proposes Enhancements to Address Limited Set of Remaining Issues
February 5, 2016 - International Ethics Standards Board for Accountants
- Somalia, North Korea, and Afghanistan Named Most Corrupt Countries in the World–But Fight against Misconduct in Europe Has Become ‘Stagnant’
February 2, 2016 - Independent
- Two Thirds of All Countries "Have High Corruption Risk"
February 2, 2016 - Public Finance International
- 2014 Handbook of the Code of Ethics for Professional Accountants
July 17, 2014 - International Ethics Standards Board for Accountants
- Defining and Developing an Effective Code of Conduct for Organizations
May 31, 2007 - IFAC