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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. Read More
by Christopher Arnold, Head of SME/SMP and Research, IFAC | May 5, 2016 |
The IFAC SMP Committee shares its perspective on the IESBA’s Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client. Read More
Doing the Right Thing Even When No One Is Looking Part III: Your Built-In Compass
by Mats Olsson, IFAC SMP Committee Member and Partner, Adrian & Partners AB | April 26, 2016 |
In the third part of this video series, IFAC SMP Committee Member and Partner at Adrian & Partners AB Mats Olsson examines the importance of integrity to the work of professional accountants. Read More
IESBA Consults on Near Final Long Association Proposals
by Ken Siong, Technical Director, International Ethics Standards Board for Accountants | April 21, 2016 |
Learn more about the IESBA’s second consultation dealing with long association with an audit client and the possible risks to auditor independence; comment by May 9, 2016. Read More
Seek the Truth: ICAS and the Evolution of Ethics in the Accountancy Profession
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | April 18, 2016 |
Ethics is interwoven into the history of ICAS since its very beginning and into its future with its Power of One Initiative. Read More
An SMP Perspective on Improving the Structure of the IESBA Code of Ethics for Professional Accountants—Phase 1
by Christopher Arnold, Head of SME/SMP and Research, IFAC | April 13, 2016 |
The IFAC SMP Committee shares its perspective on the IESBA’s Phase 1 proposals to improve the structure of the Code of Ethics for Professional Accountants. Read More
- Fraud without Frontiers: Accountants Face a Changing Global Issue
May 24, 2016 - Accounting Today
- Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 - Bernama.com
- What David Cameron’s Anti-corruption Summit Did and Didn't Achieve
May 13, 2016 - The Economist
- Accountants, Lawyers Resolve to Fight Corruption
May 13, 2016 - IFAC
- 2014 Handbook of the Code of Ethics for Professional Accountants
July 17, 2014 - International Ethics Standards Board for Accountants
- Defining and Developing an Effective Code of Conduct for Organizations
May 31, 2007 - IFAC