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IFAC FOCUS AREAS
- 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
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 I - Translated in Spanish.
IESBA Staff Q&A - Implementing the Code of Ethics—Part II - Translated in Spanish.
EU audit reform: how to get consistency across member states
Practical steps and pointers
The Role of Ethics in Small Businesses Must Take Centre Stage
January 9, 2015 - AAT
In a society that has become increasingly sceptical about the behaviour of commercial organisations, the success of small businesses depends on their ability to build relationships of trust with customers, employers, suppliers and the wider community. Ethics is fast becoming an essential aspect of business in the modern world.
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
- Accountants under Pressure to 'Fiddle the Ethics' Say the CIMA
August 13, 2015 - Cambridge News
- Nigeria's Buhari Appoints Committee to Advise on Corruption Crackdown
August 11, 2015 - Reuters Africa
- Q&A: IESBA's Wui San Kwok Sees Accountants Facing Ethical Pressures
July 15, 2015 - Accounting Today
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