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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.
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The recent financial and economic crises exposed many corporate governance weaknesses—but, at the same time, they created momentum for change. Effective governance encourages better organizational decision making, accountability, and robust scrutiny of organizational performance. Accountants are in an excellent position to ensure that governance is integrated into the very DNA of their organizations, which has been identified as critical to its effectiveness. Read More
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Evaluating and Improving Governance in Organizations
January 31, 2009 - IFAC
Includes a framework-consisting of a series of fundamental principles, supporting guidance, and references-for how professional accountants can contribute to evaluating and improving governance in organizations.
One of the 12 key standards for international financial stability used by the Financial Stability Board that form the basis for the corporate governance component of the Reports on the Observance of Standards and Codes from the World Bank.
Why accounting is good for governments and citizens.
This is an overview guide of the Non-Executive Directors Association ('NEDA'), which was established in 2007 to represent Non-Executive Directors and ensure they are properly trained and developed.
ICAEW's Dialogue in Corporate Governance programme's fifth thought leadership piece argues that everyone involved in a system of corporate governance should be covered by a (an overall) framework code. In addition, it makes a proposal for harnessing the energy behind the growing number of group specific codes related to corporate governance, and explores how this can enhance public confidence in companies rather than creating complexity and confusion.
The Basel Committee released for consultation a set of revised guidelines on corporate governance at banks. Building on the Committee's Principles for enhancing corporate governance published in 2010, the proposed guidelines aim to strengthen various governance measures such as risk management and internal control arrangements, board competence, and compensation systems. Comments on the proposals are due by Friday 9 January 2015.
This debates how to develop macro reporting metrics that present a more holistic and accurate measure of national progress than gross domestic product (GDP).
- 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
- BHS Is Theresa May’s Big Chance to Reform Capitalism–She'd Better Take It
July 27, 2016 - New Statesman
- US CEOs Back Board Diversity, GAAP Adherence in Reform Push
July 25, 2016 - New York Times
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