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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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
Career Coach: The Value of Keeping an Eye on Ethics
February 20, 2015 - Washington Post
Ethics Education Toolkit Study Guides
February 20, 2015 - International Accounting Education Standards Board
The five scenarios of the “Ethics In Business” guidance illustrates the use of an ethical decision-making model that assists in developing learners’ ethical judgment.
IESBA Staff Q&A - Implementing the Code of Ethics—Part II - Translated in Spanish.
IESBA Staff Q&A - Implementing the Code of Ethics—Part I - Translated in Spanish.
EU audit reform: how to get consistency across member states
Practical steps and pointers
The Role of Ethics in Small Businesses Must Take Centre Stage
January 9, 2015 - AAT
In a society that has become increasingly sceptical about the behaviour of commercial organisations, the success of small businesses depends on their ability to build relationships of trust with customers, employers, suppliers and the wider community. Ethics is fast becoming an essential aspect of business in the modern world.
- Malaysia: Message from the Top Not Right in Tackling Graft—MICG Chief
August 10, 2016 - The Edge Markets
- Big Win for Tax Whistleblowers as Pair Gets $17.8 Million
August 4, 2016 - Wall Street Journal
- UK Legislators Criticise "Sticking Plaster" OECD Tax Avoidance Reforms
August 4, 2016 - Public Finance International
- Countdown to EU NFR Directive Day
July 29, 2016 - Financier World
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