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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.
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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.
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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
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The changes in the pronouncement enhance the independence provisions in the Code of Ethics for Professional Accountants™ (the Code) by, in particular, no longer permitting auditors to provide certain prohibited non-assurance services to public interest entity (PIE) audit clients in emergency situations, and ensuring that they do not assume management responsibility when providing non-assurance services to audit clients.
This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour since the financial crisis
FEE conducted a survey on the definitions of Public Interest Entities (PIE) applicable in Europe. The outcome of this survey is shared in the below document.
Translations of the Code of Ethics for Professional Accountants
July 28, 2014 - various
A filtered list of all authorized translations of the IESBA Code. To request permission to translate the Code, email email@example.com.
Recent translations include:
- Persian (July 2014), Iranian Association of Certified Public Accountants
Everything you need to know about whistleblowing and whistleblowers in a handy infographic!
This paper summarises the discussions from a joint roundtable with the Institute of Directors Zambia, held in August at the 2013 Annual Business Conference in Livingstone.
This Discussion Paper stimulates a global debate on preparing accountants for finance leadership roles, including the CFO. The paper features five principles that highlight the changing expectations, scope, and mandate of the CFO and finance leadership roles and recommends what action professional accountancy organizations and employers can take to prepare professional accountants for career progression to finance leadership.
- Fraud Reporting: New Bottle, Old Wine?
June 15, 2015 - The Hindu Business Line
- UK Companies Still Have Work to Do on Ethics
June 3, 2015 - CGMA Magazine
- Mastercard Boss Tasks Accountants on Integrity, Value, Ethics
June 1, 2015 - This Day Live
- Q&A: IESBA's Claire Ighodaro on Ethical Challenges for Accountants
May 29, 2015 - Accounting Today
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