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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.
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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
Public Concern at Work (the whistleblowing charity) and The University of Greenwich partnered to produce a snapshot of the inside story of whistleblowers, told by 1,000 callers to Public Concern at Work's whistleblowing helpline.
Accountants generally want to do the right thing. However, in the real world, whistleblowing often creates a dilemma.
This report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
A professional accountant need not be a criminal participant in a client’s illegal scheme to be liable for charges. If the professional accountant is unable to establish a reasonable defence, he is still at risk of being held liable for assisting a money laundering crime.
Key barriers that prevent you from noticing unethical behaviour.
Studies examine corporate compliance programs, manager behavior, auditor decision-making, and managerial responsibility for internal control.
Provision of Non-Audit-Services to Public Interest Entity Statutory Audit Clients: A Need for Clarification and Consistency
June 27, 2014 - Fédération des Experts-comptables Européens – Federation of European Accountants
FEE briefing paper covering specific subjects connected with the European Directive on Statutory Audits of Annual and Consolidated Accounts and the Regulation on Statutory Audit of Public Interest Entities.
- 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
- Quality & Membership eNews
August 29, 2016 - IFAC
- IFAC Interactive Tool Profiles Accounting Rules in Member Countries
August 26, 2016 - CCH Daily
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