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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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.
|Global Knowledge Gateway||
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
Professional Conduct in Relation to Taxation
November 1, 2016 - Institute of Chartered Accountants in England and Wales
This guidance sets out clear professional standards in relation to the facilitation and promotion of tax avoidance.
Incentivising Ethics: Managing Incentives to Encourage Good and Deter Bad Behaviour
October 26, 2016 - Transparency International
This is a guide for companies on managing incentives to deter bribery and corruption and other unethical conduct and to encourage good behavior.
A comprehensive review of an important new, international ethics standard, Responding to Noncompliance with Laws and Regulations ("NOCLAR").
This report draws on themes and findings from global scandals in the banking and financial services industry.
New Global Whistleblowing Standard
September 9, 2016 - Institute of Singapore Chartered Accountants
The standard expects accountants who are non-auditors to escalate internally to higher levels of authority if they encounter instances of actual or suspected non-compliance.
Real Integrity Briefing
September 1, 2016 - Institute of Chartered Accountants in England and Wales
This briefing is one of two reports summarising the outputs of a piece of research, including a detailed online survey with about 1,500 respondents, and 94 interviews with professionals in 15 different organisations – which sought to address these questions.
The AIEM include a video, five case studies, a student handout, and an in-class laboratory market game. The purpose of the materials is to help facilitate students’ learning about core concepts, real-world applications, and prevailing rules related to auditor independence.
- Fraud and Corruption in Accounting Put under the Microscope
November 10, 2016 - Accounting Web
- Candidates Sought for Volunteer Positions on the Independent Standard-Setting Boards
November 4, 2016 - IFAC
- 2016 IESBA Handbook Now Available
September 29, 2016 - International Ethics Standards Board for Accountants
- PIOB Published Its 2017-2019 Strategy for Public Consultation
August 29, 2016 - Public Interest Oversight Board
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Types of Resources