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. See the full overview.
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | July 21, 2016
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .
There are 53 articles
El poder de unoPor Anton Colella , Director Ejecutivo, Instituto de Contadores Certificados de Escocia | 26 de enero de 2016 Tras la crisis financiera global, la confianza pública en las instituciones empresariales se ha deteriorado enormemente, y no se...
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | January 26, 2016
Doing the Right Thing Even When No One Is Looking Part II: Compliance with Rules and RegulationsAs trusted business advisors, accountants should play a key role in guiding their clients’ compliance with rules and regulations.
by Mats Olsson, IFAC SMP Committee Deputy Chair and Partner, Adrian & Partners AB | January 7, 2016
The Year in Review: A Look Back at Viewpoints from 2015For the accountancy profession, 2015 was a forward-looking year. The need to attract and develop new talent, embrace rapidly changing technological trends, and demonstrate how the accountancy profession is playing a wider role in society were
by Eli R. Khazzam, Senior Professional, Economic Development & Emerging Technologies. | December 29, 2015
IFAC Engagement with IAASB and IESBA—Representing the Interests of PAIBs & SMPsProviding input to the IAASB and the IESBA on behalf of the SMP and PAIB constituencies is considered vital to IFAC’s contribution to the development of international audit, assurance, and ethics standards.
by Christopher Arnold, Head of SME/SMP and Research, IFAC | December 11, 2015
Ethics: A ‘Tribal’ PerspectiveLike most professionals, accountants are guided by the overarching ethics of the groups they are a part of—that is, tribes; this can be used constructively to guide the goals and visions of individuals and organizations (the article reflects the...
by Natalia Autenrieth , CPA, Executive Coach, Autenrieth Advantage | November 2, 2015
News and Resources
There are 692 news/resources
Giving Voice to Values
Nomadic - November 14, 2016
Concepts Unwrapped Video Series
Ethics Unwrapped - University of Texas at Austin - November 14, 2016
Ethics Awareness Training
Lockheed Martin - November 14, 2016
Fraud and Corruption in Accounting Put under the Microscope
Accounting Web - November 10, 2016
Candidates Sought for Volunteer Positions on the Independent Standard-Setting Boards
IFAC - November 4, 2016
Lessons from the Wells Fargo Scandal
Strategic Finance - November 1, 2016
Get The Latest. Sent twice monthly.