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- 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.
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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 "ethical dilemmas" resources. View All Ethics Resources
CIMA framework videos for approaching ethical dilemmas.
Ethics case studies with situations & dilemmas faced by professional accountants.
This course addresses the importance of ethics, integrity and sound professional conduct
AAT Code of Professional Ethics.
A series of podcasts on the professional and ethical challenges facing accounting professionals working in public practice, not-for-profits, business, or the public sector. Find out how to preserve professional identity and the balance between protecting the organization with discharging your ethical obligations while maintaining a strong professional network.
A new ethics scenario tool that helps users comply with ethics standards and “shows professionals how to do the right thing.” CIMA created the tool in part as a response to a CGMA (a joint initiative of the American Institute of CPAs and CIMA) survey that revealed that nearly 25% of global respondents work for an organization that “suffered from a serious reputational failure.”
- Q&A with Lee Ballin, Head of Sustainable Business Programs at Bloomberg
February 8, 2016 - Ethical Corporation
- IESBA Nears Finalization of Revised Long Association Provisions in Ethics Code; Re-Proposes Enhancements to Address Limited Set of Remaining Issues
February 5, 2016 - International Ethics Standards Board for Accountants
- Somalia, North Korea, and Afghanistan Named Most Corrupt Countries in the World–But Fight against Misconduct in Europe Has Become ‘Stagnant’
February 2, 2016 - Independent
- Two Thirds of All Countries "Have High Corruption Risk"
February 2, 2016 - Public Finance International
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