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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.
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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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The tone at the top sets an organization’s guiding values and ethical climate. Learn how the board, the chief executive officer, and the chief compliance officer play critical roles in setting the tone at the top.
Compliance Programs: What Separates "Good Enough" from "Great"?
August 28, 2014 - Deloitte
This report look at the building blocks of a world-class program that not only protects an organization from internal and external threats, but also enhances its brand and strengthens its relationships with multiple stakeholders.
A symbiotic relationship between ethics and compliance can help companies deliver shareholder value and mitigate risks. Keith Darcy, former executive director of the Ethics & Compliance Officer Association and now independent senior advisor to Deloitte & Touche LLP's Governance, Regulatory & Risk Strategies enterprise compliance practice, discusses how boards can guide an organization's ethics and compliance efforts in light of heightened regulatory scrutiny and emerging threats.
- Professional Services: Accounting for Change
August 28, 2015 - Financial Times
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
- Accountants under Pressure to 'Fiddle the Ethics' Say the CIMA
August 13, 2015 - Cambridge News
- Nigeria's Buhari Appoints Committee to Advise on Corruption Crackdown
August 11, 2015 - Reuters Africa
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