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, Associate Director, 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 48 articles
An SMP Perspective on Improving the Structure of the IESBA Code of Ethics for Professional Accountants—Phase 1The IFAC SMP Committee shares its perspective on the IESBA’s Phase 1 proposals to improve the structure of the Code of Ethics for Professional Accountants.
by Christopher Arnold, Head of SME/SMP and Research, IFAC | April 13, 2016
Up-Close with Wendy Yung, Founder, Practising GovernanceWendy Yung, Founder, Practising Governance, discusses why it is important to practice responsible ethics in the private sector.
by Wendy Yung, Founder, Practising Governance | April 4, 2016
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
News and Resources
There are 684 news/resources
FRC Launches Investigation into Grant Thornton over Sports Direct
Economia - November 29, 2016
Tax Fraud Blotter: The Computer Did It
Accounting Today - November 28, 2016
Nigerian Supreme Court Judge Charged with Corruption
BBC - November 22, 2016
Are Corporations Paying Their Fair Share of Tax?
AAT - November 21, 2016
Giving Voice to Values
Nomadic - November 14, 2016
Concepts Unwrapped Video Series
Ethics Unwrapped - University of Texas at Austin - November 14, 2016
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