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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
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.
A symbiotic relationship between ethics and compliance can help companies deliver shareholder value and mitigate risks. Keith Darcy, former executive director of the Ethics & Compliance Officer Association and now independent senior advisor to Deloitte & Touche LLP's Governance, Regulatory & Risk Strategies enterprise compliance practice, discusses how boards can guide an organization's ethics and compliance efforts in light of heightened regulatory scrutiny and emerging threats.
Everything you need to know about whistleblowing and whistleblowers in a handy infographic!
Recent business scandals and corporate collapses have brought calls for better business ethics, more training in ethics, and further regulation. But ethics in business are intrinsically part of every business decision – they begin in the boardroom.
This tool will give you an overview of the CIMA Code of Ethics, the importance of ethics in the workplace, and how ethical considerations may appear in the CIMA exams. The material in this tool draws from past exam papers and information in the Code. The tool also refers you to other sources of information on the CIMA website and elsewhere, to deepen your learning and understanding.
- Financial Impropriety Still Rampant
May 2, 2016 - Zimbabwe Independent
- The Challenge of Public Sector Corruption
April 29, 2016 - World Policy Blog
- How Accountants Can Fight Human Trafficking
April 15, 2016 - Accounting Today
- Anti-Retaliation Protections Can Hinder Audit Whistleblowing
April 1, 2016 - Accounting Web
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