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IFAC FOCUS AREAS
- Accountability. Now.
- 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
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This app is integrated with APESB’s website and allows you to read updates on developments in Australian Accounting Professional & Ethical Standards, obtain information regarding APESB’s governance, due process and work program, access the APESB Standards and guidance notes which include the Code of Ethics, quality control and risk management standards, as well as, a range of professional standards addressing non-assurance services such Forensic Accounting Services, Valuation Services, Taxation Services, Financial Planning Services, Compilations, Trust Accounts, Insolvency Services and Due Diligence Committees.
Are business ethics, corporate responsibility and sustainability different? See these b usiness ethics FAQs.
Access ethics articles & resources from the Institute of Management Accountants Ethics Center.
This course addresses the importance of ethics, integrity and sound professional conduct
Ethics Circular 1: Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants aims to assist small- and medium-sized practitioners (SMPs), including sole proprietors, on their adoption of the Code.
Offers a variety of resources to ensure that accountants can confidently declare themselves in compliance with the ACCA Code of Ethics and Conduct and to assist them with continuing professional development. An overall framework helps accountants make ethical decisions. Support is also provided for whistleblowers.
Provides resources and links to assist ethical decision making.
- 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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