A Definition of the Public Interest

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    Policy Position Papers

    Published: Jun 29, 2012
    17 Pages



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    A Definition of the Public Interest
    Policy Position Paper #5 (and appendices referred to in the paper)

    A hallmark of the accountancy profession is its obligation to act in the public interest. But it is not always apparent what this means, and how accountants can determine whether they are meeting this expectation. IFAC, by developing this position paper, is seeking to advance its understanding of this important issue. The paper, which presents a practical definition of the public interest, was developed in the context of IFAC’s mission, to enable IFAC to assess the extent to which its actions and decisions are made in the public interest.

    Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.

    A Definition of the Public Interest (PDF | 412K)
    Policy Position Paper #5
    Date: Jun 29, 2012


    A Definition of the Public Interest (PDF | 346K)
    At a Glance
    Date: Jun 29, 2012


    A Definition of the Public Interest (PDF | 363K)
    Date: Jun 29, 2012


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