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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 importance of sustainability and corporate responsibility continue to gain recognition; indeed, organizations that embrace sustainability can enhance their reputation with stakeholders and their value. The intersection of business and sustainability has three key dimensions: economic viability, social well-being, and environmental responsibility. Accountants work in this area to help embed sustainability factors into an organization’s strategy and decision-making processes to achieve sustainable value creation. Read More
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With the growth in sustainability reporting, companies are increasingly seeking assurance on their sustainability reports. This brochure can be used when talking to clients about the value of sustainability assurance services provided by CPAs.
Finance professionals who develop an understanding of different types of capital are better positioned to increase their value and aid in their organization’s strategy.
AICPA completed a case study on Perry’s Ice Cream, which examines the company’s sustainability practices and highlighted the associated benefits (economic and other) of such practices.
AICPA provides a summary of current trends in sustainability and sustainability relating reporting, as well as highlighting the role of professional accountants play.
This white paper communicates an imperative to move from a sustainability strategy (that is, discreet initiatives and tactics) to a sustainable strategy (that is, a coherent plan to balance long term viability—for the benefit of both shareholders and society—with demands for short term competitiveness and profitability).
The AICPA Sustainability website provides reporting, assurance, and other resources to enable AICPA members to add value to their company and client sustainability initiatives.
- Mark Carney’s Climate Change Concerns Align with Accountants Views
October 6, 2015 - The Accountant
- Accountants Should Tackle Climate Change to Serve the Public Interest
October 6, 2015 - Blue & Green
- Mark Carney’s Climate Warning Splits Opinions
October 2, 2015 - Financial Times
- United Nations' Latest Sustainability Goals Should Show Tough Love to Business
September 29, 2015 - The Conversation
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