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- 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.
|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
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Policy and research officer Pauline Schu introduces findings from a one-year global study into corporate culture and the drivers of organisational behaviour, conducted with support from the UK’s Economic and Social Research Council.
EU audit reform: how to get consistency across member states
This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour since the financial crisis
This course addresses the importance of ethics, integrity and sound professional conduct
Offers a variety of resources to ensure that accountants can confidently declare themselves in compliance with the ACCA Code of Ethics and Conduct and to assist them with continuing professional development. An overall framework helps accountants make ethical decisions. Support is also provided for whistleblowers.
- 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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