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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
The AICPA has issued a Q&A to provide nonauthoritative guidance to auditors regarding independence requirements with respect to required supplementary information.
John Gordon discusses how missing a goal can release the gradual buildup of pressure to hit targets at any cost.
From an Ethical Systems perspective, internal reporting is vital to the health of organizations.
New European Union (EU) audit reforms that will take effect by mid-2016 may affect U.S. companies, especially those with an EU parent or those with banking, insurance, or certain other subsidiaries domiciled in the EU.
How can management accountants support ethics in their place of work?
How well do you know ethical standards across the globe? Take this quiz.
Examines whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating management representations.
- Malaysia: Message from the Top Not Right in Tackling Graft—MICG Chief
August 10, 2016 - The Edge Markets
- UK Legislators Criticise "Sticking Plaster" OECD Tax Avoidance Reforms
August 4, 2016 - Public Finance International
- Big Win for Tax Whistleblowers as Pair Gets $17.8 Million
August 4, 2016 - Wall Street Journal
- Countdown to EU NFR Directive Day
July 29, 2016 - Financier World
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