Enhanced search function
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
This paper examines the perception that Australia and New Zealand are nations relatively free of corruption and what is in place to mitigate it.
What Do We Know about Mandatory Audit Firm Rotation?
August 28, 2015 - ICAS
Covers research from the major international markets and jurisdictions with experience of mandatory audit firm rotation. Issues considered include the impact, if any, of mandatory audit firm rotation on: audit quality, auditor independence, audit costs and audit market concentration.
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?
- PIOB Published Its 2017-2019 Strategy for Public Consultation
August 29, 2016 - Public Interest Oversight Board
- Quality & Membership eNews
August 29, 2016 - IFAC
- IFAC Interactive Tool Profiles Accounting Rules in Member Countries
August 26, 2016 - CCH Daily
- Malaysia: Message from the Top Not Right in Tackling Graft—MICG Chief
August 10, 2016 - The Edge Markets
Discover More Resources
Types of Resources