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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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A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. In acting in the public interest, a professional accountant shall observe and comply with this Code.
IESBA Staff Q&A - Implementing the Code of Ethics—Part I - Translated in Spanish.
IESBA Staff Q&A - Implementing the Code of Ethics—Part II - Translated in Spanish.
This questions and answers (Q&As) publication was released by the staff of the IESBA to support the adoption and implementation of the IESBA’s Code of Ethics for Professional Accountants. These Q&As cover issues related to materiality, partner rotation, public interest entities, and network firms, among several other topic areas.
February 25, 2015 - Accountancy Age
February 20, 2015 - gulfnews.com
February 17, 2015 - In the Black
February 13, 2015 - Economia
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