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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.
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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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CIMA framework videos for approaching ethical dilemmas.
John Gordon discusses how missing a goal can release the gradual buildup of pressure to hit targets at any cost.
Policy and research officer Pauline Schu introduces findings from a one-year global study into corporate culture and the drivers of organisational behaviour, conducted with support from the UK’s Economic and Social Research Council.
IMA President and CEO Jeff Thomson interviews IMA's CFO, Doreen Remmen, about her experience in developing an ethics program at NYF.
Watch these highlights from the CIMA and AICPA panel discussion 'The future of ethics' in association with The Accountant. Hosted by Nicola Maher, Editor, The Accountant, the expert panel including Jeff Kaye, Simon Webley, Brian Walsh, Nina Barakzai, Margaret Fowler, Professor Colin Fisher and Tanya Barman, discuss ethical culture, accounting for ethics, dilemmas, pressures and business issues.
- The Public Interest: Client Confidentiality Versus Disclosure of an Illegal Act
June 16, 2016 - AICPA Insights
- 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
- What David Cameron’s Anti-corruption Summit Did and Didn't Achieve
May 13, 2016 - The Economist
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