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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.
|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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This is an overview of the framework of APES 110 Code of Ethics for Professional Accountants (Code) and to assist members in accessing the relevant sections of the Code more efficiently.
Helps accountants and auditors understand the requirements in APES 110, Code of Ethics for Professional Accountants, with which CPA Australia members must comply. The standard is based on the Code of Ethics for Professional Accountants issued by the IESBA.
Provides access to fact sheets, guidelines, and eBooks to help accounting professionals to gain an understanding of ethics in the workplace.
This collection of resources is intended to help accounting firms implement auditing and assurance standards.
- 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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