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- 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 paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour since the financial crisis
Robert Church, CFE, FCPA, CVA, Director of Healthcare Investigations at Forensic Strategic Solutions, talks about a fraud scheme that took place at DaVita Healthcare Partners in Colorado.
FEE conducted a survey on the definitions of Public Interest Entities (PIE) applicable in Europe. The outcome of this survey is shared in the below document.
What motivates your organisation to embed ethical standards
Are business ethics, corporate responsibility and sustainability different? See these b usiness ethics FAQs.
Ethical Performance Moves Up on the Corporate Agenda
November 3, 2014 - CGMA Magazine
Ethical performance is an increasingly important consideration for companies, according to new CGMA research. Although the majority of companies have an established policy on ethical conduct, many fail to effectively communicate it to their staff.
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.
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
- Accountants under Pressure to 'Fiddle the Ethics' Say the CIMA
August 13, 2015 - Cambridge News
- Nigeria's Buhari Appoints Committee to Advise on Corruption Crackdown
August 11, 2015 - Reuters Africa
- Q&A: IESBA's Wui San Kwok Sees Accountants Facing Ethical Pressures
July 15, 2015 - Accounting Today
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