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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
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.
Are business ethics, corporate responsibility and sustainability different? See these b usiness ethics FAQs.
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.
- Companies not Doing Enough to Protect themselves from Fraud, According to EY Report
April 19, 2016 - Economia
- How Accountants Can Fight Human Trafficking
April 15, 2016 - Accounting Today
- Anti-Retaliation Protections Can Hinder Audit Whistleblowing
April 1, 2016 - Accounting Web
- Kristian Koktvedgaard Re-Appointed Chair of IESBA Consultative Advisory Group
March 30, 2016 - International Ethics Standards Board for Accountants
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