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- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
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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.
|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 report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
This report includes a number of topical case studies designed to raise discussion amongst members and to further embed ethical values and thinking into the day to day work of Chartered Accountants.
The objective of the report is to bring ethical problems to life and to encourage debate and understanding of such issues rather than providing definitive answers.
A web page that provides access to ethics-related publications and case studies related to ethical dilemmas.
- Fraud without Frontiers: Accountants Face a Changing Global Issue
May 24, 2016 - Accounting Today
- Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 - Bernama.com
- What David Cameron’s Anti-corruption Summit Did and Didn't Achieve
May 13, 2016 - The Economist
- Accountants, Lawyers Resolve to Fight Corruption
May 13, 2016 - IFAC
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