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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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Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
IESBA Staff Q&A - Implementing the Code of Ethics—Part I - Translated in Spanish.
IESBA Staff Q&A - Implementing the Code of Ethics—Part II - Translated in Spanish.
This guide is for all companies with operations in the EU, regardless of where in the world they are headquartered. It is designed to help companies understand the new EU audit legislation and how it may affect them.
The tone at the top sets an organization’s guiding values and ethical climate. Learn how the board, the chief executive officer, and the chief compliance officer play critical roles in setting the tone at the top.
Ethics case studies with situations & dilemmas faced by professional accountants.
This Guidebook is intended to make the European Audit Reform more accessible to you by helping you understand the main changes in the Directive and Regulation.
March 26, 2015 - Association of Chartered Certified Accountants, Economic and Social Research Council
March 26, 2015 - Accounting Today
March 25, 2015 - Forbes
March 17, 2015 - Organisation for Economic Cooperation and Development
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