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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
A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. In acting in the public interest, a professional accountant shall observe and comply with this Code.
Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
The AIEM include a video, five case studies, a student handout, and an in-class laboratory market game. The purpose of the materials is to help facilitate students’ learning about core concepts, real-world applications, and prevailing rules related to auditor independence.
A study from EY finds a lack of trust in companies throughout the world.
This helps you and your business on the way to implementing an effective corporate ethics policy.
This CGMA report draws on insight from nearly 2,500 Chartered Global Management Accountant designation holders and CIMA students working in both private and public sectors to review how the ethical landscape has changed since 2012.
Some leadership actions may dissuade the courage needed to raise ethical concerns.
- Malaysia: Message from the Top Not Right in Tackling Graft—MICG Chief
August 10, 2016 - The Edge Markets
- UK Legislators Criticise "Sticking Plaster" OECD Tax Avoidance Reforms
August 4, 2016 - Public Finance International
- Big Win for Tax Whistleblowers as Pair Gets $17.8 Million
August 4, 2016 - Wall Street Journal
- Countdown to EU NFR Directive Day
July 29, 2016 - Financier World
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