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

 

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

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

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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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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

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