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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
Discover the findings from a global multi-case study on the role of responsiveness, trust and culture in making speak-up arrangements effective, led by the University of Greenwich in collaboration with Warwick Business School and Queen's University Belfast.
This article describes how businesses are assessing their role in encouraging individuals to speak up against unethical behavior.
Encouraging ethics is key to understanding and leveraging the powerful effects of the environment.
The international movement towards more ethical business practices, and more guidance for professional accountants facing ethical dilemmas, is gaining momentum.
This report aims to assist governments and private sector actors in mitigating corruption risks in public investment by identifying corruption entry points over the entire public investment cycle.
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.
- 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