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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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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.
September 17, 2014 - This Day Live
September 15, 2014 - Institute of Singapore Chartered Accountants
September 11, 2014 - Bloomberg Businessweek
September 10, 2014 - The Economic Times
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