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Ethics |
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. See the full overview.
New—and Important—Role for Professional Accountants in Assessing Human Rights Risk
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | July 21, 2016
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .
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Latest Articles
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Maintaining the Public’s Trust
Accountants are trusted when it comes to tax—what about the public’s perception when it comes to corruption more generally?
by David Stevens, Integrity and Law Manager, ICAEW | July 17, 2017
ACCA’s Alternative Dispute Resolution Approach to the Investigation & Disciplinary Process
ACCA now offers a conciliation service, a form of Alternative Dispute Resolution, to help resolve complaints that are unlikely to lead to disciplinary action.
by Joanne Vlahos, Head of the Complaint Assessment Department, ACCA | June 27, 2017
When Corruption Becomes a Way of Life, and What to Do about It
To promote integrity and defeat corruption, all of society needs to work together.
by Vickson Ncube, Chief Executive Officer, Pan African Federation of Accountants | June 15, 2017
Final Restructuring Proposal for the Code of Ethics: What Do You Think?
The third Exposure Draft that was issued by the International Ethics Standards Board for Accountants in January 2017 as part of the Structure of the Code (Structure) project is open for comment until May 25, 2017—and is the final opportunity for...
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Robyn Erskine, Partner, Brooke Bird & SMP Committee Ethics Task Force Chair | May 17, 2017
NOCLAR in Brazil: One Step at a Time
NOCLAR adoption and application in Brazil is complex and has significant challenges, which the profession is taking steps to address.
by Idésio Coelho, President, IBRACON, Senior Partner, EY, & IFAC Board Member | May 11, 2017News and Resources
There are 687 news/resources
2014 Handbook of the Code of Ethics for Professional Accountants
International Ethics Standards Board for Accountants - July 17, 2014
International Standard-Setters Aim to Increase Professional Skepticism
Accounting Today - August 15, 2017
Ethics and Trust in a Digital Age
ACCA - August 11, 2017
IMA Encourages Proactive Issues Resolution, Personal Accountability and Whistleblower Protections in Revised Ethics Guidance
Institute of Management Accountants - July 7, 2017
Keeping Business Clean: A CGMA Guide to Countering Fraud and Corruption
Chartered Global Management Accountant - July 5, 2017
What Is Professional Judgment and How to Handle It
A+ Magazine - June 29, 2017
IESBA Staff Questions and Answers—Long Association
International Ethics Standards Board for Accountants - June 26, 2017Get The Latest. Sent twice monthly.
