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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.
|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 Vincent Tophoff, Senior Technical Manager, IFAC | April 13, 2015 |
The IFAC Professional Accountants in Business Committee is developing a response to IESBA’s proposed changes to Part C of the Code of Ethics for Professional Accountants addressing presentation of information and pressure to breach the fundamental principles. Read More
OECD Takes Steps to Improve Trust and Integrity Globally
by Hanni Rosenbaum, Senior Policy Director, Business and Industry Advisory Committee to the OECD and Vincent Tophoff, Senior Technical Manager, IFAC | March 18, 2015 |
The OECD is seeking stakeholders’ input in its project to promote business integrity through strengthened corporate governance. Read More
An SMP Perspective on Improving the Structure of the IESBA Code of Ethics for Professional Accountants
by Christopher Arnold, Technical Manager, SME & SMP Affairs, IFAC and Raymond Cheng, IFAC SMP Committee Member and Ethics Task Force Chair | March 9, 2015 |
Do you agree with the IESBA’s proposals to improve the clarity of the IESBA Code of Ethics for Professional Accountants by revising its structure as outlined in its recent Consultation Paper? Read More
What Do a Standard Setter, a Professor, and an Auditor General Have in Common?
by Alexandra Waibel, IFAC Assistant Manager, Communications, Marketing, and Brand | February 23, 2015 |
Three of the public members of the IESBA (Atsushi Kato, Japan; James Gaa, Canada; and Caroline Gardner, United Kingdom) discuss their views on the pressures that today’s accountants face in terms of acting ethically and the factors influencing the development of global ethics standards in the future; excepts are from “We Are IESBA” series, which attempts to bring the work of the board to life. Read More
A Regulator Wants to Trade Permits for Favors? What Would You Do?
by Simone Folkers–de Bruijn, Senior Manager, Accountants in Business, Nederlandse Beroepsorganisatie van Accountants and Vincent Tophoff, Senior Technical Manager, IFAC | October 9, 2014 |
A new app from Nederlandse Beroepsorganisatie van Accountants offers professional accountants in business an interactive tool to discuss, debate, and assess ethical dilemmas. Read More
- ANAN Tasks Accountants on Corruption Prevention
August 21, 2015 - The Guardian
- Accountants under Pressure to 'Fiddle the Ethics' Say the CIMA
August 13, 2015 - Cambridge News
- Nigeria's Buhari Appoints Committee to Advise on Corruption Crackdown
August 11, 2015 - Reuters Africa
- Q&A: IESBA's Wui San Kwok Sees Accountants Facing Ethical Pressures
July 15, 2015 - Accounting Today
- 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