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IFAC FOCUS AREAS
- Accountability. Now.
- 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.
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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
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What does Confidentiality actually mean and why is it important in a professional or business environment?
AAT Code of Professional Ethics.
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.
In part two of their whistleblowing podcasts, Shonali Routray, Legal Director from Public Concern at Work, discusses the law that protects whistleblowers and their recent whistleblowing commission.
AAT Ethics lists 10 tips for SMEs to act ethically.
Part one of two podcasts focused on whistleblowing. In this podcast, Catherine Tustin from Public Concern at Work talks about their advice line and recent research
AAT Looks into Ethical Behaviour of SMEs in the UK
May 13, 2014 - AAT Ethics
If you’re a start-up business and haven’t got a code of ethics in place then here are some top tips to help you get started.
- Q&A: IESBA's Wui San Kwok Sees Accountants Facing Ethical Pressures
July 15, 2015 - Accounting Today
- Fraud Reporting: New Bottle, Old Wine?
June 15, 2015 - The Hindu Business Line
- UK Companies Still Have Work to Do on Ethics
June 3, 2015 - CGMA Magazine
- Mastercard Boss Tasks Accountants on Integrity, Value, Ethics
June 1, 2015 - This Day Live
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