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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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
You are now viewing all "Chartered Institute of Management Accountants" resources. View All Ethics Resources
CIMA framework videos for approaching ethical dilemmas.
CIMA provides checklist to assist with ethical dilemma's at work and to ensure you've covered the right steps to deal with it.
These tools will give you an overview of the CIMA code of ethics, the importance of ethics in the workplace, and how ethical considerations may appear in the CIMA exams.
How can management accountants support ethics in their place of work?
In April 2014 CIMA and St Paul’s Institute jointly hosted an event which looked at the importance of leading by example rather than relying on written policies and rules.
This explores what business ethics means for small to medium-sized business enterprises and how they can introduce and support high standards of business practice.
This provides resources and support to draw up an ethical code or policy document. The guide also directs to resources which helps address what else can be done to embed ethical values and make the code effective.
- IFAC Interactive Tool Profiles Accounting Rules in Member Countries
August 26, 2016 - CCH Daily
- Malaysia: Message from the Top Not Right in Tackling Graft—MICG Chief
August 10, 2016 - The Edge Markets
- UK Legislators Criticise "Sticking Plaster" OECD Tax Avoidance Reforms
August 4, 2016 - Public Finance International
- Big Win for Tax Whistleblowers as Pair Gets $17.8 Million
August 4, 2016 - Wall Street Journal
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