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IFAC FOCUS AREAS
- 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
From an Ethical Systems perspective, internal reporting is vital to the health of organizations.
New European Union (EU) audit reforms that will take effect by mid-2016 may affect U.S. companies, especially those with an EU parent or those with banking, insurance, or certain other subsidiaries domiciled in the EU.
How can management accountants support ethics in their place of work?
How well do you know ethical standards across the globe? Take this quiz.
Examines whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating management representations.
CPA Canada partnered with the University of Toronto in a one-day symposium on best practices for teaching the principles of ethics and professional judgment within five different professions. Read the collection of the symposium participants' papers as well as solicited input.
Learn from three real-life organizations who successfully applied evidence-based management. Follow the journeys of a small family-owned hotel group, a multinational Internet and software corporation, and a British-based international grocery chain.
- Blowing the Whistle as an Accountant
September 10, 2015 - Accounting Today
- ICAN Backs Bhuari's Anti-Graft War
September 2, 2015 - The Nation
- Professional Services: Accounting for Change
August 28, 2015 - Financial Times
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
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