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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
AAT Ethics lists 10 tips for SMEs to act ethically.
This explores what business ethics means for small to medium-sized business enterprises and how they can introduce and support high standards of business practice.
Part one of two podcasts focused on whistleblowing. In this podcast, Catherine Tustin from Public Concern at Work talks about their advice line and recent research
Dr. RuedigerLoitz (CPA), PwC Germany capital markets & accounting advisory services partner, analysis how independence rules for auditors with respect to the development, estab-lishment and implementation of financial reporting systems affect accounting tools.
Watchdog calls for the introduction of uniform moral guidance to support business transactions around the world.
This provides resources and support to draw up an ethical code or policy document. The guide also directs to resources which helps address what else can be done to embed ethical values and make the code effective.
AAT Looks into Ethical Behaviour of SMEs in the UK
May 13, 2014 - AAT Ethics
If you’re a start-up business and haven’t got a code of ethics in place then here are some top tips to help you get started.
- Fraud Reporting: New Bottle, Old Wine?
June 15, 2015 - The Hindu Business Line
- UK Companies Still Have Work to Do on Ethics
June 3, 2015 - CGMA Magazine
- Mastercard Boss Tasks Accountants on Integrity, Value, Ethics
June 1, 2015 - This Day Live
- Q&A: IESBA's Claire Ighodaro on Ethical Challenges for Accountants
May 29, 2015 - Accounting Today
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