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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.
|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
Provides an analysis of the impact of a range of corrupt practices on economic growth and development in four key sectors: utilities and infrastructure, extractive industries, health and education.
As much as accountants would like to do the right thing, in reality, they may face pressure from others in their companies to breach ethical principles.
IMA President and CEO Jeff Thomson interviews IMA's CFO, Doreen Remmen, about her experience in developing an ethics program at NYF.
One CPA's thoughts on critical issues and opportunities facing the profession.
True and Fair: Why it Pays to Tell the Truth in Business
February 24, 2015 - Economia
Mike Straw, CEO of Achieve Breakthrough, argues that companies need to have a genuinely open culture about setbacks. Otherwise people will ‘edit the truth’ about how projects are faring which can have implications for financial reporting.
Career Coach: The Value of Keeping an Eye on Ethics
February 20, 2015 - Washington Post
IESBA Staff Q&A - Implementing the Code of Ethics—Part II - Translated in Spanish.
- Blowing the Whistle as an Accountant
September 10, 2015 - Accounting Today
- ICAN Backs Bhuari's Anti-Graft War
September 2, 2015 - The Nation
- Professional Services: Accounting for Change
August 28, 2015 - Financial Times
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
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