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- 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
The European Parliament has endorsed new rules on money laundering which it hopes will reduce tax crimes and terrorist financing.
Attention to the company culture is a must following a compliance failure.
Policy and research officer Pauline Schu introduces findings from a one-year global study into corporate culture and the drivers of organisational behaviour, conducted with support from the UK’s Economic and Social Research Council.
The economic crisis, LIBOR and energy price fixing scandals, the miss-selling of financial products like PPI, ‘aggressive’ tax avoidance and consumer product complaints have all contributed to a crisis of confidence in business.
This app is integrated with APESB’s website and allows you to read updates on developments in Australian Accounting Professional & Ethical Standards, obtain information regarding APESB’s governance, due process and work program, access the APESB Standards and guidance notes which include the Code of Ethics, quality control and risk management standards, as well as, a range of professional standards addressing non-assurance services such Forensic Accounting Services, Valuation Services, Taxation Services, Financial Planning Services, Compilations, Trust Accounts, Insolvency Services and Due Diligence Committees.
The changes in the pronouncement enhance the independence provisions in the Code of Ethics for Professional Accountants™ (the Code) by, in particular, no longer permitting auditors to provide certain prohibited non-assurance services to public interest entity (PIE) audit clients in emergency situations, and ensuring that they do not assume management responsibility when providing non-assurance services to audit clients.
CEOs with high marks for character had higher average return on assets. That’s nearly five times as much as what those with low character ratings had.
- Companies not Doing Enough to Protect themselves from Fraud, According to EY Report
April 19, 2016 - Economia
- How Accountants Can Fight Human Trafficking
April 15, 2016 - Accounting Today
- Anti-Retaliation Protections Can Hinder Audit Whistleblowing
April 1, 2016 - Accounting Web
- Kristian Koktvedgaard Re-Appointed Chair of IESBA Consultative Advisory Group
March 30, 2016 - International Ethics Standards Board for Accountants
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