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IFAC FOCUS AREAS
- Accountability. Now.
- 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. Read More
Exposure Draft, Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client
February 4, 2016 - International Ethics Standards Board for Accountants
Two Thirds of All Countries "Have High Corruption Risk"
February 2, 2016 - Public Finance International
Study Questions Separation of Tax Services from Audits
February 1, 2016 - Accounting Today
European Young Accountancy Professionals, Let Your Voice Be Heard!
February 1, 2016 - Fédération des Experts-comptables Européens – Federation of European Accountants
Tesco Could Be Fined £500m over Accounting Scandal, Say Analysts
January 25, 2016 - The Guardian
Honduras Sets Up Anti-corruption Commission
January 25, 2016 - Public Finance International
Private Equity's Role in the Dick Smith Saga Hardly Serves the Public Interest
January 21, 2016 - Sunday Morning Herald
Auditing Corporate Culture
January 21, 2016 - Ethical Boardroom
Why Leading by Example Isn't Always Enough
January 20, 2016 - Fast Company
- 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