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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 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.
AAT Code of Professional Ethics.
This provides resources and support to draw up an ethical code or policy document. The guide also directs to resources which helps address what else can be done to embed ethical values and make the code effective.
This tool will give you an overview of the CIMA Code of Ethics, the importance of ethics in the workplace, and how ethical considerations may appear in the CIMA exams. The material in this tool draws from past exam papers and information in the Code. The tool also refers you to other sources of information on the CIMA website and elsewhere, to deepen your learning and understanding.
Explains the revised AICPA Code of Professional Conduct adopted in January 2014.
November 14, 2014 - Zenit
November 7, 2014 - Public Interest Oversight Board
November 4, 2014 - Accounting Today
November 4, 2014 - International Ethics Standards Board for Accountants
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