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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


A New Weapon in the Mexican Fight against Business Corruption

by José Raúl González Lima, Director of Corporate Financial Reporting, Grupo Televisa; Professor of Corporate Governance, Business School of the Panamerican University at Mexico City; and member of the IFAC Professional Accountants in Business Committee | April 17, 2015 |

New principles of business integrity and ethics from the Consejo Coordinador Empresarial in Mexico will help wage a battle against corruption. Read More


Responding to the IESBA: New Ethical Guidance for Professional Accountants in Business Timely and Relevant
by Vincent Tophoff, Senior Technical Manager, IFAC | April 13, 2015 |

The IFAC® Professional Accountants in Business Committee is developing a response to IESBA’s® proposed changes to Part C of the Code of Ethics for Professional Accountants addressing presentation of information and pressure to breach the fundamental principles. Read More


OECD Takes Steps to Improve Trust and Integrity Globally
by Hanni Rosenbaum, Senior Policy Director, Business and Industry Advisory Committee to the OECD, and Vincent Tophoff, Senior Technical Manager, IFAC | March 18, 2015 |

The OECD is seeking stakeholders’ input in its project to promote business integrity through strengthened corporate governance. Read More


An SMP Perspective on Improving the Structure of the IESBA Code of Ethics for Professional Accountants
by Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC and Raymond Cheng, IFAC SMP Committee Member and Ethics Task Force Chair | March 9, 2015 |

Do you agree with the IESBA’s proposals to improve the clarity of the IESBA Code of Ethics for Professional Accountants by revising its structure as outlined in its recent Consultation Paper? Read More


What Do a Standard Setter, a Professor, and an Auditor General Have in Common?
by Alexandra Waibel, IFAC Assistant Manager, Communications, Marketing, and Brand | February 23, 2015 |

Three of the public members of the IESBA (Atsushi Kato, Japan; James Gaa, Canada; and Caroline Gardner, United Kingdom) discuss their views on the pressures that today’s accountants face in terms of acting ethically and the factors influencing the development of global ethics standards in the future; excepts are from “We Are IESBA” series, which attempts to bring the work of the board to life. Read More


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