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 Tanya Barman, Head of Ethics, Chartered Institute of Management Accountants | July 21, 2016
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .
There are 43 articles
IESBA Consults on Near Final Long Association ProposalsLearn more about the IESBA’s second consultation dealing with long association with an audit client and the possible risks to auditor independence; comment by May 9, 2016.
by Ken Siong, Technical Director, International Ethics Standards Board for Accountants | April 21, 2016
Seek the Truth: ICAS and the Evolution of Ethics in the Accountancy ProfessionEthics is interwoven into the history of ICAS since its very beginning and into its future with its Power of One Initiative.
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | April 18, 2016
An SMP Perspective on Improving the Structure of the IESBA Code of Ethics for Professional Accountants—Phase 1The IFAC SMP Committee shares its perspective on the IESBA’s Phase 1 proposals to improve the structure of the Code of Ethics for Professional Accountants.
by Christopher Arnold, Head of SME/SMP and Research, IFAC | April 13, 2016
Up-Close with Wendy Yung, Founder, Practising GovernanceWendy Yung, Founder, Practising Governance, discusses why it is important to practice responsible ethics in the private sector.
by Wendy Yung, Founder, Practising Governance | April 4, 2016
News and Resources
There are 672 news/resources
Nigerian Supreme Court Judge Charged with Corruption
BBC - November 22, 2016
Are Corporations Paying Their Fair Share of Tax?
AAT - November 21, 2016
Giving Voice to Values
Nomadic - November 14, 2016
Concepts Unwrapped Video Series
Ethics Unwrapped - University of Texas at Austin - November 14, 2016
Ethics Awareness Training
Lockheed Martin - November 14, 2016
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