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 59 articles
Насколько ваш бизнес «чистый»?В ходе последнего общемирового исследования «Управление ответственным бизнесом 2015» было выявлено, что у 82% организаций-респондентов есть свой кодекс профессиональной этики.
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | August 17, 2015
Accountants as Partners in Crime Prevention & ReportingSamantha McDonough shares some key corruption indicators that can help accountants capitalize on their ability to spot anomalies or irregular activity through their preparation of financial information to help prevent and report crime.
by Samantha McDonough, Professional Standards Support Manager, Chartered Institute of Management Accountants | May 21, 2015
An Abundance of Resources to Fight Financial Reporting FraudFinancial reporting fraud is relatively rare, but it remains a serious challenge. Research from the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has indicated that the median
by Cindy Fornelli, Executive Director, Center for Audit Quality | April 21, 2015
A New Weapon in the Mexican Fight against Business CorruptionNew principles of business integrity and ethics from the Consejo Coordinador Empresarial in Mexico will help wage a battle against corruption.
by José Raúl González Lima, Director of Corporate Financial Reporting, Grupo Televisa; Professor of Corporate Governance, Business School of the Panamerican University at Mexico City; and member of the IFAC Professional Accountants in Business Committee | April 17, 2015
News and Resources
There are 699 news/resources
ISO Publishes Powerful New Tool to Combat Bribery
ISO - October 25, 2016
6 Ethical Questions about Big Data
Journal of Accountancy - October 6, 2016
Raising the Ethical Bar: The Accountant’s Responsibility for Addressing Noncompliance with Laws and Regulations
Audit Conduct - October 1, 2016
2016 IESBA Handbook Now Available
International Ethics Standards Board for Accountants - September 29, 2016
A Question of Ethics—Navigating Ethical Failure in the Banking and Financial Services Industry
Chartered Accountants Australia and New Zealand - September 27, 2016
Comment: Banking on Ethics
The Accountant - September 21, 2016
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