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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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King IV Report on Corporate Governance for South Africa 2016
November 28, 2016 - IoDSA, King Committee
This report sets out the philosophy, principles, practices, and outcomes which serve as the benchmark for corporate governance in South Africa.
Incentivising Ethics: Managing Incentives to Encourage Good and Deter Bad Behaviour
October 26, 2016 - Transparency International
This is a guide for companies on managing incentives to deter bribery and corruption and other unethical conduct and to encourage good behavior.
This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States.
Subsidiary Governance: Governance in a Multidimensional Environment
October 1, 2016 - Deloitte
This report from Deloitte Global discusses how organizations need to take a fresh look at how they oversee their subsidiaries or risk costly financial and reputational damage. The report also outlines new strategies board directors can take to develop stronger subsidiary governance frameworks.
Corporate Culture and the Role of Boards
September 21, 2016 - Financial Reporting Council
The report summarizes various input made by stakeholders, case studies among others. The key conclusion is that it is important to align values and incentives, and board should spend time to assess and measure culture.
This report is designed to assist boards and to share best practice; several key observations are made are: recognise the value of culture; demonstrate leadership; be open and accountable; embed and integrate; assess, measure and engage; align values and incentives; and exercise stewardship.
This report explores the importance of culture to long-term value and how corporate cultures are being defined, embedded and monitored.
- HKICPA Partners with NGO Governance Platform Project as an Extension to Its CPAs for NGOs Social Responsibility Programme
November 2, 2016 - Hong Kong Institute of CPAs
- IIRC Welcomes the Release of King IV as South Africa Sets a New Global Standard for Corporate Governance
November 1, 2016 - IIRC
- European Commission Urged to Update Financial Governance Rules
October 20, 2016 - Public Finance International
- Stronger Governance and Less Regulation Will Help #BuildTrust with Citizens, IFAC and ICAEW Joint Report Says
September 29, 2016 - IFAC
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