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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 Regulator Wants to Trade Permits for Favors? What Would You Do?

by Simone Folkers–de Bruijn, Senior Manager, Accountants in Business, Nederlandse Beroepsorganisatie van Accountants and Vincent Tophoff, Senior Technical Manager, IFAC | October 9, 2014 |

A new app from Nederlandse Beroepsorganisatie van Accountants offers professional accountants in business an interactive tool to discuss, debate, and assess ethical dilemmas. Read More

 1 Recommended

Developing the IFAC SMP Committee Response: Proposed Changes to the IESBA Code Regarding Long Association
by Albert Au, IFAC SMP Committee Member and Ethics Task Force Chair, and Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC | September 24, 2014 |

The IFAC SMP Committee seeks feedback in developing our response to the IESBA’s Exposure Draft, Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client, which is open for comment until November 12, 2014.  Read More

 3 Recommended

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

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