Standard-Setting Boards
Home › Global Knowledge Gateway › Ethics
| Global Knowledge Gateway | 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. Read More
You are now viewing all "IESBA Code of Ethics for Professional Accountants" resources. View All Ethics Resources
-
2014 Handbook of the Code of Ethics for Professional Accountants
July 17, 2014 - International Ethics Standards Board for AccountantsA 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.
professional codes of ethics; IESBA Code of Ethics for Professional Accountants; Framework
-
What Do We Know about Mandatory Audit Firm Rotation?
August 28, 2015 - ICASCovers research from the major international markets and jurisdictions with experience of mandatory audit firm rotation. Issues considered include the impact, if any, of mandatory audit firm rotation on: audit quality, auditor independence, audit costs and audit market concentration.
IESBA Code of Ethics for Professional Accountants; independence; Report
-
AICPA Releases Q&A on Required Supplementary Information
August 26, 2015 - Journal of AccountancyThe AICPA has issued a Q&A to provide nonauthoritative guidance to auditors regarding independence requirements with respect to required supplementary information.
IESBA Code of Ethics for Professional Accountants; Article
-
Translations of the Code of Ethics for Professional Accountants
July 28, 2014 - variousA filtered list of all authorized translations of the IESBA Code. To request permission to translate the Code, email permissions@ifac.org.
Recent translations include:
- Persian (July 2014), Iranian Association of Certified Public Accountants
IESBA Code of Ethics for Professional Accountants; Book; Document
Recommend
Recent News
- PIOB Published Its 2017-2019 Strategy for Public Consultation
August 29, 2016 - Public Interest Oversight Board - Quality & Membership eNews
August 29, 2016 - IFAC - IFAC Interactive Tool Profiles Accounting Rules in Member Countries
August 26, 2016 - CCH Daily - Malaysia: Message from the Top Not Right in Tackling Graft—MICG Chief
August 10, 2016 - The Edge Markets
Discover More Resources
Topic Subcategories
- IESBA Code of Ethics for Professional Accountants
- codes of conduct
- ethical dilemmas
- ethics and culture
- independence
- professional codes of ethics
Types of Resources
- Article
- Audio
- Book
- Case study
- Document
- Framework
- Guidance
- Report
- Research study
- Resource center/website
- Survey
- Video
Sources
- AAT
- AAT Ethics
- Accounting Professional and Ethical Standards Board
- American Accounting Association
- American Institute of CPAs
- Anti-Fraud Collaboration
- Association of Accounting Technicians
- Association of Certified Fraud Examiners
- Association of Chartered Certified Accountants
- Audit Conduct
- B20 Australia 2014
- CGMA Magazine
- CPA Australia
- CPA Canada
- Center for Creative Leadership
- Chartered Accountants Australia and New Zealand
- Chartered Accountants Worldwide
- Chartered Global Management Accountant
- Chartered Institute of Management Accountants
- Chartered Institute of Public Finance and Accountancy
- College of Business at Illinois
- Consultative Committee of Accountancy Bodies
- Deloitte
- EY
- Economia
- Ethical Systems
- Ethics Research Center
- European Federation of Accountants and Auditors for SMEs
- Forbes
- Fédération des Experts-comptables Européens – Federation of European Accountants
- Harvard Business Review
- Hong Kong Institute of CPAs
- ICAS
- IFAC
- In The Black
- In the Black
- Industry Issues
- Inside Counsel
- Institute Of Business Ethics
- Institute of Business Eithics
- Institute of Business Ethics
- Institute of Chartered Accountants in Australia
- Institute of Chartered Accountants in England and Wales
- Institute of Chartered Accountants of Scotland
- Institute of Directors of Zambia
- Institute of Management Accountants
- Institute of Singapore Chartered Accountants
- International Accounting Bulletin
- International Accounting Education Standards Board
- International Ethics Standards Board for Accountants
- Journal of Accountancy
- KPMG
- Long Finance
- Manila Bulletin
- Margaret A. Abernethy, The University of Melbourne; Jan Bouwens, Tilburg University; and Laurence van Lent, Tilburg University
- Mazars Group
- Nederlandse Beroepsorganisatie van Accountants
- Norton Rose Fulbright
- Notre Dame Deloitte Center for Ethical Leadership
- Organisation for Economic Co-operation and Development
- Out-Law.com
- Professional Manager
- PwC
- Science Daily
- South African Institute of Chartered Accountants
- St Paul’s Institute
- Strategic Finance
- The European Financial Review
- The Network
- United Nations Global Compact
- Washington Post
- Wharton School of Business, University of Pennsylvania
- various
Keep Updated
Get the latest updates delivered straight to your inbox.
