Enhanced search function
IFAC FOCUS AREAS
- Accountability. Now.
- 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.
|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
The changes in the pronouncement enhance the independence provisions in the Code of Ethics for Professional Accountants™ (the Code) by, in particular, no longer permitting auditors to provide certain prohibited non-assurance services to public interest entity (PIE) audit clients in emergency situations, and ensuring that they do not assume management responsibility when providing non-assurance services to audit clients.
CEOs with high marks for character had higher average return on assets. That’s nearly five times as much as what those with low character ratings had.
Investigates the ways in which accountants can observe and discuss tone at the top with their clients.
Ethical behaviour is not always best defined within the confines of the law.
What does Confidentiality actually mean and why is it important in a professional or business environment?
Large companies can dramatically improve their integrity by implementing effective ethics and compliance programs to reduce employee misconduct and improve every key measure of workplace behavior.
Clear support for reducing the scope of tax avoidance globally continues to be expanded by austerity budgets, increased public awareness, and, above all, tighter regulatory environments. As a result, long-term shareholder value is at risk for companies engaging in aggressive tax minimisation.
- Blowing the Whistle as an Accountant
September 10, 2015 - Accounting Today
- ICAN Backs Bhuari's Anti-Graft War
September 2, 2015 - The Nation
- Professional Services: Accounting for Change
August 28, 2015 - Financial Times
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
Discover More Resources
Types of Resources