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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
The tone at the top sets an organization’s guiding values and ethical climate. Learn how the board, the chief executive officer, and the chief compliance officer play critical roles in setting the tone at the top.
In this report the Working Group Future Accountancy Profession proposes 53 measures to improve the quality and independence of the audit in the Netherlands and to rebuild the trust.
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.
March 26, 2015 - Accounting Today
March 26, 2015 - Association of Chartered Certified Accountants, Economic and Social Research Council
March 25, 2015 - Forbes
March 17, 2015 - Organisation for Economic Cooperation and Development
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