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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
This Guidebook is intended to make the European Audit Reform more accessible to you by helping you understand the main changes in the Directive and Regulation.
Way to think about how to implement and measure the effectiveness of your company’s compliance and ethics program is to seek answers to the following three questions
AAT Code of Professional Ethics.
Accountants generally want to do the right thing. However, in the real world, whistleblowing often creates a dilemma.
Public Concern at Work (the whistleblowing charity) and The University of Greenwich partnered to produce a snapshot of the inside story of whistleblowers, told by 1,000 callers to Public Concern at Work's whistleblowing helpline.
This report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
A professional accountant need not be a criminal participant in a client’s illegal scheme to be liable for charges. If the professional accountant is unable to establish a reasonable defence, he is still at risk of being held liable for assisting a money laundering crime.
March 26, 2015 - Association of Chartered Certified Accountants, Economic and Social Research Council
March 26, 2015 - Accounting Today
March 25, 2015 - Forbes
March 17, 2015 - Organisation for Economic Cooperation and Development
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