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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
This collection of resources is intended to help accounting firms implement auditing and assurance standards.
Provides access to fact sheets, guidelines, and eBooks to help accounting professionals to gain an understanding of ethics in the workplace.
Provides resources and links to assist ethical decision making.
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.
A web page that provides access to ethics-related publications and case studies related to ethical dilemmas.
Established to encourage high standards of business behavior based on ethical values. It helps organizations in the development, implementation, and embedding of effective and relevant ethics and corporate responsibility policies and programs.
November 14, 2014 - Zenit
November 7, 2014 - Public Interest Oversight Board
November 4, 2014 - Accounting Today
November 4, 2014 - International Ethics Standards Board for Accountants
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