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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
You are now viewing all "Journal of Accountancy" resources. View All Ethics Resources
Studies examine corporate compliance programs, manager behavior, auditor decision-making, and managerial responsibility for internal control.
The independence of CPAs is the hallmark of the profession. As such, accountants put forth significant focus and effort to comply with independence requirements related to everything from investments to business and employment relationships to services delivered to clients. But being what accountants call independent in “fact” isn’t enough. CPAs also must be independent in appearance as well—a requirement detailed in various professional guidelines, including the AICPACode of Professional Conduct.
An article that considers the importance of independence in appearance as well as fact. It includes real-life examples of certain activities that may give rise to assertions of questionable independence in appearance and provides simple risk control principles to help accountants avoid these situations.
- 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
- Q&A: IESBA's Wui San Kwok Sees Accountants Facing Ethical Pressures
July 15, 2015 - Accounting Today
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