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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
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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.
Dr. RuedigerLoitz (CPA), PwC Germany capital markets & accounting advisory services partner, analysis how independence rules for auditors with respect to the development, estab-lishment and implementation of financial reporting systems affect accounting tools.
Everything you need to know about whistleblowing and whistleblowers in a handy infographic!
This tool will give you an overview of the CIMA Code of Ethics, the importance of ethics in the workplace, and how ethical considerations may appear in the CIMA exams. The material in this tool draws from past exam papers and information in the Code. The tool also refers you to other sources of information on the CIMA website and elsewhere, to deepen your learning and understanding.
Explains the revised AICPA Code of Professional Conduct adopted in January 2014.
Ethics and You
February 1, 2011 - Chartered Institute of Public Finance and Accountancy
A short guidance document to help make CIPFA’s Standard of Professional Practice on Ethics more accessible and relevant to members. It also includes ten case studies, covering various sectors and members at different stages of their careers.
Includes an ethics support guide and an ethics dilemma tool to guide management accountants through ethical dilemmas. The ethics resource page provides a range of resources, including exercises, articles, case studies, webcasts, and more.
- Ethics Board Issues Revised Proposal on Global Standard on Responding to Non-Compliance with Laws and Regulation
May 20, 2015 - CFO Innovation
- ICAN President Decries Corruption, Challenges Accountants on Integrity
May 20, 2015 - World Stage
- Many on Wall Street Say It Remains Untamed
May 19, 2015 - New York Times
- Ethics a Professional Imperative
May 14, 2015 - Viet Nam News
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