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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
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The AIEM include a video, five case studies, a student handout, and an in-class laboratory market game. The purpose of the materials is to help facilitate students’ learning about core concepts, real-world applications, and prevailing rules related to auditor independence.
ICAS recognises the power of every individual CA – “the Power of One” – to influence those around them. No matter the career stage or level of seniority, every CA can have a strong role in shaping the culture and values of the organisations in which they work.
A set of online self-study courses for corporate ethics training. Housed on the learning platform of the American Institute of CPAs, the courses can be taken free of charge and with the potential of earning up to two continuing professional education (CPE) credits per course.
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
- Fraud and Corruption in Accounting Put under the Microscope
November 10, 2016 - Accounting Web
- Candidates Sought for Volunteer Positions on the Independent Standard-Setting Boards
November 4, 2016 - IFAC
- 2016 IESBA Handbook Now Available
September 29, 2016 - International Ethics Standards Board for Accountants
- PIOB Published Its 2017-2019 Strategy for Public Consultation
August 29, 2016 - Public Interest Oversight Board
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