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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
IESBA Staff Q&A - Implementing the Code of Ethics—Part II - Translated in Spanish.
EU audit reform: how to get consistency across member states
Practical steps and pointers
The Role of Ethics in Small Businesses Must Take Centre Stage
January 9, 2015 - AAT
In a society that has become increasingly sceptical about the behaviour of commercial organisations, the success of small businesses depends on their ability to build relationships of trust with customers, employers, suppliers and the wider community. Ethics is fast becoming an essential aspect of business in the modern world.
This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour since the financial crisis
Robert Church, CFE, FCPA, CVA, Director of Healthcare Investigations at Forensic Strategic Solutions, talks about a fraud scheme that took place at DaVita Healthcare Partners in Colorado.
FEE conducted a survey on the definitions of Public Interest Entities (PIE) applicable in Europe. The outcome of this survey is shared in the below document.
- Ethics Board Issues Revised Proposal on Global Standard on Responding to Non-Compliance with Laws and Regulation
May 20, 2015 - CFO Innovation
- ICAN President Decries Corruption, Challenges Accountants on Integrity
May 20, 2015 - World Stage
- Many on Wall Street Say It Remains Untamed
May 19, 2015 - New York Times
- Ethics a Professional Imperative
May 14, 2015 - Viet Nam News
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