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IFAC FOCUS AREAS
- Accountability. Now.
- 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. Read More
by Stathis Gould, Head of Professional Accountants in Business, IFAC | October 23, 2015 |
The accountancy profession can play an important role in helping society mitigate and adapt to the challenges of climate change. Read More
The Accountancy Profession Must Provide Trust and Accountability
by Andrew Conway, Chief Executive, Institute of Public Accountants in Australia | October 5, 2015 |
In a video, the Chief Executive of the Institute of Public Accountants in Australia addresses how trust in our profession translates to communities, businesses, and economies, and why it is critical. Read More
How Valuable Is Client Confidentiality to You?
by Andreas Noodt, Former Member, IFAC SMP Committee and Gillian Waldbauer, Head of International Affairs, Institut der Wirtschaftsprüfer | August 24, 2015 |
Andreas Noodt, member of the IFAC SMP Committee and his Technical Advisor Gillian Waldbauer summarize, and invite debate, on the IESBA’s Exposure Draft on non-compliance with laws and regulations from the global perspective of professional accountants in public practice, and SMPs, in particular. Read More
Many companies have a code of ethics, and employees who are aware of the code—but are anti-corruption and human rights concerns part of the story, for the companies and the employees? Read More
- Q&A with Lee Ballin, Head of Sustainable Business Programs at Bloomberg
February 8, 2016 - Ethical Corporation
- IESBA Nears Finalization of Revised Long Association Provisions in Ethics Code; Re-Proposes Enhancements to Address Limited Set of Remaining Issues
February 5, 2016 - International Ethics Standards Board for Accountants
- Somalia, North Korea, and Afghanistan Named Most Corrupt Countries in the World–But Fight against Misconduct in Europe Has Become ‘Stagnant’
February 2, 2016 - Independent
- Two Thirds of All Countries "Have High Corruption Risk"
February 2, 2016 - Public Finance International
- 2014 Handbook of the Code of Ethics for Professional Accountants
July 17, 2014 - International Ethics Standards Board for Accountants
- Defining and Developing an Effective Code of Conduct for Organizations
May 31, 2007 - IFAC