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Home › Global Knowledge Gateway › Ethics

Global Knowledge Gateway

Ethics

 

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.

 

New—and Important—Role for Professional Accountants in Assessing Human Rights Risk

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 .

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Preparing for Ethical Challenges in Your Career

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  • Latest Articles

    There are 59 articles

    IESBA Consults on Near Final Long Association Proposals
    by Ken Siong, Technical Director, International Ethics Standards Board for Accountants | April 21, 2016

    Learn more about the IESBA’s second consultation dealing with long association with an audit client and the possible risks to auditor independence; comment by May 9, 2016.

    Read Now

    Seek the Truth: ICAS and the Evolution of Ethics in the Accountancy Profession
    by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | April 18, 2016

    Ethics is interwoven into the history of ICAS since its very beginning and into its future with its Power of One Initiative.

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    An SMP Perspective on Improving the Structure of the IESBA Code of Ethics for Professional Accountants—Phase 1
    by Christopher Arnold, Head of SME/SMP and Research, IFAC | April 13, 2016

    The 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.

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    Up-Close with Wendy Yung, Founder, Practising Governance
    by Wendy Yung, Founder, Practising Governance | April 4, 2016

    Wendy Yung, Founder, Practising Governance, discusses why it is important to practice responsible ethics in the private sector. 

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    An SMP Perspective on IESBA’s Proposed Revisions to Safeguards in 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

    The IFAC SMP Committee shares its perspective on the IESBA’s Phase I proposals pertaining to safeguards in the Code of Ethics for Professional Accountants .

    Read Now

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    News and Resources

    There are 699 news/resources

    Better Behaved Bankers
    Accounting and Business - February 21, 2017


    EFAA Invited to Present Results of Ethics Survey at the European Parliament
    European Federation of Accountants and Auditors for SMEs - February 17, 2017


    IESBA Staff Questions and Answers—Responding to Non-Compliance with Laws & Regulations
    International Ethics Standards Board for Accountants - February 10, 2017


    Ethics and Trust in a Digital Age Survey
    Association of Chartered Certified Accountants - February 2, 2017


    Internal Trust: Building Alliances from Within
    Chartered Global Management Accountant - January 31, 2017


    Ethical Due Diligence in Hiring and Assessing Professional Accountants
    Chartered Global Management Accountant - January 31, 2017


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