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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
There are 47 articles
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, 2017
Who Do You Want to Work with?
Professional accountants globally have a Code to uphold—there is a clear obligation for them to act with integrity and objectivity, and not to subordinate their judgement to others.
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | March 6, 2017
Under Pressure
Research reveals the extent to which accountants across Europe come under pressure to act unethically—and how likely they are to succumb.
by Anna Karmanska, Professor in Economic Sciences, SGH Warsaw School of Economics, Marie Lang, Director, Professional Development, EFAA and Head of Corporate Finance, GBAC Ltd. and Robin Jarvis, Professor of Accounting, Brunel University and Special Adviser to the European Federation of Accountants and Auditors (EFAA) | January 27, 2017News and Resources
There are 681 news/resources
2014 Handbook of the Code of Ethics for Professional Accountants
International Ethics Standards Board for Accountants - July 17, 2014
What Is Professional Judgment and How to Handle It
A+ Magazine - June 19, 2017
Audit Training of Trainers Virtual Workshop: Responding to Non-Compliance with Laws and Regulations (NOCLAR)
Centre for Financial Reporting Reform, The World Bank - May 17, 2017
IESBA Embarks on Strategic Review; Seeks Input From Stakeholders
International Ethics Standards Board for Accountants - April 19, 2017
Ethical Due Diligence in Hiring and Assessing Professional Accountants
Chartered Global Management Accountant, Institute of Business Ethics - April 10, 2017
AICPA Proposal Raises the Ethical Bar
Audit Conduct - March 30, 2017
New International Ethics Standard Will Have Implications for All Professional Accountants
CPA Canada - March 27, 2017Get The Latest. Sent twice monthly.
