Enhanced search function
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
A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. In acting in the public interest, a professional accountant shall observe and comply with this Code.
Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
The EFAA and SKwP survey on pressure attempted to collect evidence to assess the extent of the circumstances which accountants and those in the accounting profession are subject to pressure.
Are Corporations Paying Their Fair Share of Tax?
November 21, 2016 - AAT
Tax avoidance has been a recurrent theme of the UK news cycle over the last few years.
This provides an overview of Lockheed Martin’s standards of business conduct and prepares employees to recognize and react to situations that may require ethical decision making.
This video series investigates why people make the ethical (and unethical) decisions that they do in order to gain insights into how people can improve their ethical decision-making and behavior.
This provides a series of practical case studies to determine how to voice values with more confidence and increased effectiveness.
- 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
Discover More Resources
Types of Resources