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- Professional Accountants in Business
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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
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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.
CPA Canada partnered with the University of Toronto in a one-day symposium on best practices for teaching the principles of ethics and professional judgment within five different professions. Read the collection of the symposium participants' papers as well as solicited input.
IESBA Staff Q&A - Implementing the Code of Ethics—Part II - Translated in Spanish.
IESBA Staff Q&A - Implementing the Code of Ethics—Part I - 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.
- Blowing the Whistle as an Accountant
September 10, 2015 - Accounting Today
- ICAN Backs Bhuari's Anti-Graft War
September 2, 2015 - The Nation
- Professional Services: Accounting for Change
August 28, 2015 - Financial Times
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
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