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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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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.
IESBA Code of Ethics for Professional Accountants; professional codes of ethics; Framework
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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
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