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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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
You are now viewing all "Guidance" resources. View All Ethics Resources
Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
This guidance will help employees recognize and confidently resolve ethical dilemmas that can arise as part of their day-to-day work.
This guide sets out the context for the importance of human rights issues to business.
Encouraging ethics is key to understanding and leveraging the powerful effects of the environment.
This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
EU Audit & Independence Reform—Things to Know and Consider
December 10, 2015 - Audit Conduct
This focuses on the key independence provisions in the new Framework and provides high level suggestions of things to consider to help manage implementation of the rules.
CIMA provides checklist to assist with ethical dilemma's at work and to ensure you've covered the right steps to deal with it.
- Accountants, Auditors to Get a New Ethics Rule Book
July 12, 2016 - Wall Street Journal
- A Passion for Fighting Corruption
July 11, 2016 - Fraud Magazine
- Brazil’s New ‘Transparency’ Chief Falls in His Own Scandal
June 1, 2016 - International Business Times
- Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 - Bernama.com
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Types of Resources