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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
Ethics case studies with situations & dilemmas faced by professional accountants.
Compliance Programs: What Separates "Good Enough" from "Great"?
August 28, 2014 - Deloitte
This report look at the building blocks of a world-class program that not only protects an organization from internal and external threats, but also enhances its brand and strengthens its relationships with multiple stakeholders.
Interesting ethics related podcasts that might be of interest or essential information that will help you keep up-to-date with the current issues.
Access ethics articles & resources from the Institute of Management Accountants Ethics Center.
This is an overview of the framework of APES 110 Code of Ethics for Professional Accountants (Code) and to assist members in accessing the relevant sections of the Code more efficiently.
Ethical standards for the accountancy profession are unique. It is not just dealing with matters of fact- that is, whether or not an accountant is actually behaving ethically; it is also about addressing public perception and expectations. Accountants play many public interest roles.
Translations of the Code of Ethics for Professional Accountants
July 28, 2014 - various
A filtered list of all authorized translations of the IESBA Code. To request permission to translate the Code, email firstname.lastname@example.org.
Recent translations include:
- Persian (July 2014), Iranian Association of Certified Public Accountants
December 19, 2014 - The Accountant
December 15, 2014 - AllAfrica.com
December 14, 2014 - The Globe and Mail
December 10, 2014 - Association of Chartered Certified Accountants
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