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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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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 purpose of this report is to support all exchanges in their work to enhance transparency in their markets. Investors and companies increasingly look to exchanges to help support more sustainable markets, yet less than 1/3 of exchanges offer guidance on reporting ESG considerations.
A reference for both seasoned and new audit committee members as they address areas such as oversight of internal controls, financial reporting, risk, interaction with the internal and independent auditors, and review of earnings press releases.
This guidance paper is aimed at audit committees and boards, on the provision of greater assurance and transparency in KPI reporting. The guidance includes a series of characteristics and criteria that committees and boards can refer to during the KPI selection process.
Resource that can be used by audit committees or those charged with governance around the globe.
guidance to directors and officers to assess the effectiveness of a corporation’s indemnification as well as director and officer insurance programs.
Useful information for directors, shareholders and other interested in building and sustaining an effective board.
- SL Businesses Urged to Practice Good Governance: IFAC President
August 3, 2015 - Hiru Business News
- Sri Lanka: Some Aspects of Corporate Governance
July 6, 2015 - The Island
- Mauritius: Prime Minister Reiterates His Commitment towards Good Governance
May 14, 2015 - AllAfrica.com
- Finance Professionals Help Better Corporate Governance
April 17, 2015 - Financial Express
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