IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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. See the full overview.
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | July 21, 2016
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .
There are 58 articles
Who Do You Want to Work with?Professional accountants globally have a Code to uphold—there is a clear obligation for them to act with integrity and objectivity, and not to subordinate their judgement to others.
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | March 6, 2017
Under PressureResearch reveals the extent to which accountants across Europe come under pressure to act unethically—and how likely they are to succumb.
by Anna Karmanska, Professor in Economic Sciences, SGH Warsaw School of Economics, Marie Lang, Director, Professional Development, EFAA and Head of Corporate Finance, GBAC Ltd. and Robin Jarvis, Professor of Accounting, Brunel University and Special Adviser to the European Federation of Accountants and Auditors (EFAA) | January 27, 2017
The Accountancy Profession: Fighting Fraud and CorruptionFollowing the World Congress of Accountants 2014, His Holiness Pope Francis addressed the accountancy profession on being a positive force in the fight against fraud and corruption. As my IFAC presidency came to a close, I wrote to His
by Olivia Kirtley, Past President, IFAC | November 29, 2016
With the Right Ethics Foundation, Accountants Face the Future with Sure FootingIntegrity and ethics will help us face unpredictable, unforeseen ethical challenges in the future, according to ICAS Chief Executive Anton Colella.
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | July 6, 2016
It’s Not Window Dressing for Us: ICAS’s Ethics BoardA few years ago, ICAS established its own Ethics Board; Chief Executive Anton Colella explains why, it’s governance and leadership, and how it is structured to be a key part of ICAS’s strategy.
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | June 22, 2016
News and Resources
There are 696 news/resources
IESBA Staff Questions and Answers—Long Association
International Ethics Standards Board for Accountants - June 26, 2017
What Is Professional Judgment and How to Handle It
A+ Magazine - June 19, 2017
Audit Training of Trainers Virtual Workshop: Responding to Non-Compliance with Laws and Regulations (NOCLAR)
Centre for Financial Reporting Reform, The World Bank - May 17, 2017
IESBA Embarks on Strategic Review; Seeks Input From Stakeholders
International Ethics Standards Board for Accountants - April 19, 2017
Ethical Due Diligence in Hiring and Assessing Professional Accountants
Chartered Global Management Accountant, Institute of Business Ethics - April 10, 2017
AICPA Proposal Raises the Ethical Bar
Audit Conduct - March 30, 2017
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