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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.
Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
Corporate Governance & Executive Compensation 2015 Survey
April 23, 2016 - Valuewalk
Shearman & Sterling’s 2015 Corporate Governance & Executive Compensation Survey of the 100 largest US public companies examines some of the most important corporate governance and executive compensation practices facing boards today and identifies best practices and emerging trends.
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.
Q&A with IFAC President Olivia Kirtley and her perspective on issues facing today’s boards of directors.
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.
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.
- 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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