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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
A series of podcasts on the professional and ethical challenges facing accounting professionals working in public practice, not-for-profits, business, or the public sector. Find out how to preserve professional identity and the balance between protecting the organization with discharging your ethical obligations while maintaining a strong professional network.
This Discussion Paper stimulates a global debate on preparing accountants for finance leadership roles, including the CFO. The paper features five principles that highlight the changing expectations, scope, and mandate of the CFO and finance leadership roles and recommends what action professional accountancy organizations and employers can take to prepare professional accountants for career progression to finance leadership.
A new ethics scenario tool that helps users comply with ethics standards and “shows professionals how to do the right thing.” CIMA created the tool in part as a response to a CGMA (a joint initiative of the American Institute of CPAs and CIMA) survey that revealed that nearly 25% of global respondents work for an organization that “suffered from a serious reputational failure.”
Five steps that companies can take to ensure that their corporate ethics policy is effective and becomes embedded in the company culture.
Helps accountants understand the meaning of true independence and apply the latest rules to everyday practice. It includes a guide to independence, FAQs on the performance of nonattest services, and an Inadvertent Independence Violations Practice Tool should an unintentional violation of independence occur.
An article that considers the importance of independence in appearance as well as fact. It includes real-life examples of certain activities that may give rise to assertions of questionable independence in appearance and provides simple risk control principles to help accountants avoid these situations.
The independence of CPAs is the hallmark of the profession. As such, accountants put forth significant focus and effort to comply with independence requirements related to everything from investments to business and employment relationships to services delivered to clients. But being what accountants call independent in “fact” isn’t enough. CPAs also must be independent in appearance as well—a requirement detailed in various professional guidelines, including the AICPACode of Professional Conduct.
October 20, 2014 - IFAC
October 16, 2014 - Economia
October 15, 2014 - Economia
October 15, 2014 - International Ethics Standards Board for Accountants
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