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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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Learn to use process-based management (PBM) to enhance customer service and value. In this section you will find a four-document series that will help your organization increase its efficiency without sacrificing customers’ needs.
CPA Canada partnered with the University of Toronto in a one-day symposium on best practices for teaching the principles of ethics and professional judgment within five different professions. Read the collection of the symposium participants' papers as well as solicited input.
Learn from three real-life organizations who successfully applied evidence-based management. Follow the journeys of a small family-owned hotel group, a multinational Internet and software corporation, and a British-based international grocery chain.
This article explains that auditors of micro-entities can offer value-added services, providing they take safeguards against familiarity threats. Also available in French.
20 Questions Directors Should Ask about Codes of Conduct
October 1, 2005 - CPA Canada
Provides suggested questions for directors to ask their CEO, senior management, and professional advisors—and themselves. Directors and CEOs will find it useful in assessing their present approach to formulating or revising Codes of Conduct and to overseeing the implementation of these codes throughout organizations for which they are responsible.
- 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
- Q&A: IESBA's Claire Ighodaro on Ethical Challenges for Accountants
May 29, 2015 - Accounting Today
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