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- Accountability. Now.
- 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
This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
EU Audit & Independence Reform—Things to Know and Consider
December 10, 2015 - Audit Conduct
This focuses on the key independence provisions in the new Framework and provides high level suggestions of things to consider to help manage implementation of the rules.
ICAS recognises the power of every individual CA – “the Power of One” – to influence those around them. No matter the career stage or level of seniority, every CA can have a strong role in shaping the culture and values of the organisations in which they work.
CIMA framework videos for approaching ethical dilemmas.
CIMA provides checklist to assist with ethical dilemma's at work and to ensure you've covered the right steps to deal with it.
Make It Your Business: Engaging with the Sustainable Development Goals
November 5, 2015 - PwC
It makes commercial sense to embed the SDGs in operations and strategy, but how ready is business to support governments achieve these global goals?
These tools 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.
- Fraud without Frontiers: Accountants Face a Changing Global Issue
May 24, 2016 - Accounting Today
- Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 - Bernama.com
- What David Cameron’s Anti-corruption Summit Did and Didn't Achieve
May 13, 2016 - The Economist
- Accountants, Lawyers Resolve to Fight Corruption
May 13, 2016 - IFAC
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