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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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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 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.
A Discussion Report that argues "tone at the top" is one of the most important topics for improving the effectiveness of an organization. It also shows how accountants can play a role in establishing tone at the top.
Integrity is a much-desired but little-understood feature of organisations and of the individiuals they employ. This briefing summarises the findings of a major project looking at what integrity means and how it can be encouraged.
In the report 'Acting in the public interest: a framework for analysis' ICAEW proposes a framework of matters to consider when justifying an action as being in the public interest.
August 29, 2014 - AAT Ethics
August 22, 2014 - JD Supra
August 21, 2014 - IFAC
August 19, 2014 - CFO Innovation
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