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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
Indicates that assessing culture should be seen as a journey of continuous improvement, rather than an end in itself. Breaking away from pass-or-fail approaches, it is recommended that boards use a set of trade-offs, such as about conformity and challenge, innovation and control, or trust and accountability, as a framework to map out their organization's culture. The report suggests a series of actions to reconcile the culture that exists with the culture that is wanted.
As part of ESRC’s seminar series on governance, CSR and SMEs in emerging economies, a conference on the subject took place in ACCA’s London headquarters on 19 November 2014.
This study reveals a wide divergence in corporate governance requirements across 25 markets, including Singapore, Australia, Thailand, China and Brazil, and calls for governments to work towards meeting global corporate governance standards.
The IIRC chief executive Paul Druckman talks to Public Finance International about the launch of the Public Sector Pioneer Network, which is intended to spread the adoption of integrated reporting.
In this interview IFAC’s senior manager Vincent Tophoff discusses the current review of the OECD Principles of Corporate Governance and how they could be further improved. Please see pages 40 and 41.
Are You Getting All You Can from Your Board of Directors?
November 17, 2014 - McKinsey & Company
Veteran director David Beatty finds many boards wanting—and considers how to improve them.
A popular panel at the 2014 World Congress of Accountants in Rome explored the issue. Here are some of the ingredients that make up an effective modern audit committee.
- Corporate Governance in Micro, Small-, and Medium-sized Enterprises
May 5, 2016 - Jamaica Observer
- FRC Releases Revised Corporate Governance Code and Audit Committee Guidance
May 2, 2016 - CCH Daily
- European Parliament Report Reveals Shortcomings on Governance of EU Accounting Standard-Setting
April 28, 2016 - The Accountant
- How Some OECD Governments Do Nothing to Stop Their Companies from Financing Grand Corruption Abroad
March 17, 2016 - Transparency International
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