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- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
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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
This guide is for all companies with operations in the EU, regardless of where in the world they are headquartered. It is designed to help companies understand the new EU audit legislation and how it may affect them.
Find out and learn how to navigate through and resolve an ethical dilemma from IMA’s Ethics Series: Web of Deception.
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.
- Q&A: IESBA's Wui San Kwok Sees Accountants Facing Ethical Pressures
July 15, 2015 - Accounting Today
- Fraud Reporting: New Bottle, Old Wine?
June 15, 2015 - The Hindu Business Line
- UK Companies Still Have Work to Do on Ethics
June 3, 2015 - CGMA Magazine
- Mastercard Boss Tasks Accountants on Integrity, Value, Ethics
June 1, 2015 - This Day Live
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