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. See the full overview.
by Tanya Barman, Head of Ethics, Chartered Institute of Management Accountants | July 21, 2016
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .
There are 43 articles
An SMP Perspective on IESBA’s Proposed Revisions to Safeguards in Code of Ethics for Professional AccountantsThe IFAC SMP Committee shares its perspective on the IESBA’s Phase I proposals pertaining to safeguards in the Code of Ethics for Professional Accountants .
by Christopher Arnold, Head of SME/SMP and Research, IFAC and Raymond Cheng, IFAC SMP Committee Member and Ethics Task Force Chair | March 18, 2016
Up-Close with Bill Schneider, Director of Accounting, AT&TOne of the members of the IFAC Professional Accountants in Business Committee asks you to think about what can I do versus what should I do and the ethics of decision making.
by Bill Schneider, Director of Accounting, AT&T | February 16, 2016
Human Capital Perspectives: Fostering Ethical Behavior throughout Your Value ChainStrong ethical leadership is important throughout your human capital value chain: attracting, retaining, developing, rewarding, and, eventually, retiring people.
by Kelly Anerud, Director, Intellectual Capital, IFAC | February 10, 2016
El poder de unoPor Anton Colella , Director Ejecutivo, Instituto de Contadores Certificados de Escocia | 26 de enero de 2016 Tras la crisis financiera global, la confianza pública en las instituciones empresariales se ha deteriorado enormemente, y no se...
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | January 26, 2016
News and Resources
There are 672 news/resources
Fraud and Corruption in Accounting Put under the Microscope
Accounting Web - November 10, 2016
Candidates Sought for Volunteer Positions on the Independent Standard-Setting Boards
IFAC - November 4, 2016
Lessons from the Wells Fargo Scandal
Strategic Finance - November 1, 2016
IP Cyberattacks Expected to Rise
CFO.com - November 1, 2016
Professional Conduct in Relation to Taxation
Institute of Chartered Accountants in England and Wales - November 1, 2016
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