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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
Learn from three real-life organizations who successfully applied evidence-based management. Follow the journeys of a small family-owned hotel group, a multinational Internet and software corporation, and a British-based international grocery chain.
Attention to the company culture is a must following a compliance failure.
The European Parliament has endorsed new rules on money laundering which it hopes will reduce tax crimes and terrorist financing.
Policy and research officer Pauline Schu introduces findings from a one-year global study into corporate culture and the drivers of organisational behaviour, conducted with support from the UK’s Economic and Social Research Council.
The economic crisis, LIBOR and energy price fixing scandals, the miss-selling of financial products like PPI, ‘aggressive’ tax avoidance and consumer product complaints have all contributed to a crisis of confidence in business.
This app is integrated with APESB’s website and allows you to read updates on developments in Australian Accounting Professional & Ethical Standards, obtain information regarding APESB’s governance, due process and work program, access the APESB Standards and guidance notes which include the Code of Ethics, quality control and risk management standards, as well as, a range of professional standards addressing non-assurance services such Forensic Accounting Services, Valuation Services, Taxation Services, Financial Planning Services, Compilations, Trust Accounts, Insolvency Services and Due Diligence Committees.
The changes in the pronouncement enhance the independence provisions in the Code of Ethics for Professional Accountants™ (the Code) by, in particular, no longer permitting auditors to provide certain prohibited non-assurance services to public interest entity (PIE) audit clients in emergency situations, and ensuring that they do not assume management responsibility when providing non-assurance services to audit clients.
- Fraud and Corruption in Accounting Put under the Microscope
November 10, 2016 - Accounting Web
- Candidates Sought for Volunteer Positions on the Independent Standard-Setting Boards
November 4, 2016 - IFAC
- 2016 IESBA Handbook Now Available
September 29, 2016 - International Ethics Standards Board for Accountants
- PIOB Published Its 2017-2019 Strategy for Public Consultation
August 29, 2016 - Public Interest Oversight Board
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