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


How Do You Self Identify? Professional Identity and Balancing Competing Interests

by Eva Tsahuridu, Policy Adviser Professional Standards and Governance, CPA Australia | September 15, 2014 | 1

Over time professional accountants in business, hired for their professionalism and independent judgment, may identify with their organization more than their profession, which can be a problem. Read More

 1 Recommended

Epictetus and the Importance of Reason before Ethics
by Eli R. Khazzam, Editor-in-Chief, IFAC Gateway | August 13, 2014 | 1

Epictetus, a Greek Stoic philosopher who lived in the early second century AD, argued our capacity to reason provides the basis to recognize many ethical truths, so what would he say to the accountants of today regarding professional ethics codes?  Read More

 3 Recommended

Developing the SMP Committee Response: The Code of Ethics and Non-Assurance Services for Audit Clients
by Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC | July 22, 2014 | 1

The IFAC SMP Committee is seeking feedback on their preliminary views in response to the IESBA’s Exposure Draft on proposed changes to the Code of Ethics for Professional Accountants addressing non-assurance services for audit clients. Read More

 3 Recommended

Weaving Ethics into the Conversation: The IESBA Code and Ethical Norming
by Tanya Barman, Head of Ethics, CIMA | June 18, 2014 | 1

With an almost universal recognition of the connection between ethical behavior and economic growth, it is time for corporate leaders—and professional accountants—to stop lagging behind and pay attention. Read More

 3 Recommended

Ethics and Trust
by Gary Pflugrath, Director, Public Policy & Regulation, IFAC | June 2, 2014 | 3

Does the accountancy profession benefit from, or is it disadvantaged by, the focus on mistrust? The notion of trust for the profession brings to the fore the importance of the Code of Ethics for Professional Accountants (the Code)—both its very existence and the obligation imposed on professional accountants to comply with it.  Read More

 3 Recommended

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