IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
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.
|Global Knowledge Gateway||
Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. See the full overview.
by Diane Jules, Deputy Director, IESBA and Robyn Erskine, Partner, Brooke Bird & IFAC SMP Committee Member | September 12, 2018
The revised and restructured Code of Ethics will come into effect in June 2019; the IFAC SMP Committee has actively monitored and engaged on each aspect of the project to provide input and suggestions with a focus on matters that impact SME and...
There are 70 articles
Case Studies On Compliance with the IESBA Code of EthicsCase studies and real life examples from the Institute of Chartered Accountants of India (ICAI) about compliance with the fundamental principles of the IESBA’s revised and restructured Code of Ethics.
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Manoj Fadnis, Past Member, IFAC Small and Medium Practices (SMP) Committee | September 16, 2019
Dealing with Ethical Dilemmas with ConfidenceDoing the right thing is as important as being a technical expert. To this end, accountants in business need to be conscious of how they influence ethical business culture.
by Erica Steenwijk, Policy Advisor, Netherlands Institute of Chartered Accountants and Stathis Gould, Deputy Director, Professional Accountants in Business, IFAC | June 6, 2019
Paying Professional Ethics More than Lip ServiceIFAC’s Professional Accountants in Business Committee has been considering the kind of support accountants in business need and how professional accountancy organizations can better support them.
by Sarah Gagnon, Technical Manager, Quality & Development, IFAC and Stathis Gould, Deputy Director, Professional Accountants in Business, IFAC | May 6, 2019
IFAC Webinar: Raising Awareness on the 2018 Code of EthicsProfessional accountancy organizations have the opportunity to ensure stakeholders and the public truly understand the importance of this foundation and the profession’s value, especially in light of upcoming changes from the International Ethics...
by IFAC PAO Development Committee & The International Ethics Standards Board for Accountants | March 18, 2019
How the New Ethics Code Will Affect Your StandardsLearn more about the IESBA’s revised and restructured Code; and the importance of having an Ethics Code for professional accountants.
by International Ethics Standards Board for Accountants | February 18, 2019
News and Resources
There are 634 news/resources
2018 Handbook of the International Code of Ethics for Professional Accountants
International Ethics Standards Board for Accountants - July 17, 2014
Global Ethics for Accountants
Accounting Today - September 3, 2019
Dr. Stavros Thomadakis Reappointed as IESBA Chairman
International Ethics Standards Board for Accountants - July 25, 2019
IESBA June 2019 Meeting Highlights
International Ethics Standards Board for Accountants - July 11, 2019
New Technologies, Ethics and Accountability
ICAEW - July 8, 2019
IESBA Staff Release Updated FAQs on Long Association
International Ethics Standards Board for Accountants - June 9, 2019
Feds Boost Anti-Money Laundering Investment as Canada Fights ‘Dirty Money’
CPA Canada - April 12, 2019
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