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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.
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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
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.
What motivates your organisation to embed ethical standards
Are business ethics, corporate responsibility and sustainability different? See these b usiness ethics FAQs.
Ethical Performance Moves Up on the Corporate Agenda
November 3, 2014 - CGMA Magazine
Ethical performance is an increasingly important consideration for companies, according to new CGMA research. Although the majority of companies have an established policy on ethical conduct, many fail to effectively communicate it to their staff.
- Fraud Reporting: New Bottle, Old Wine?
June 15, 2015 - The Hindu Business Line
- UK Companies Still Have Work to Do on Ethics
June 3, 2015 - CGMA Magazine
- Mastercard Boss Tasks Accountants on Integrity, Value, Ethics
June 1, 2015 - This Day Live
- Q&A: IESBA's Claire Ighodaro on Ethical Challenges for Accountants
May 29, 2015 - Accounting Today
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