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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
The IFAC SMP Committee shares its perspective on the IESBA’s Phase I proposals pertaining to safeguards in the Code of Ethics for Professional Accountants. Read More
Up-Close with Bill Schneider, Director of Accounting, AT&T
by Bill Schneider, Director of Accounting, AT&T | February 16, 2016 |
One of the members of the IFAC Professional Accountants in Business Committee asks you to think about what can I do versus what should I do and the ethics of decision making. Read More
Human Capital Perspectives: Fostering Ethical Behavior throughout Your Value Chain
by Kelly Anerud, Director, Intellectual Capital, IFAC | February 10, 2016 |
Strong ethical leadership is important throughout your human capital value chain: attracting, retaining, developing, rewarding, and, eventually, retiring people. Read More
Por Anton Colella, Director Ejecutivo, Instituto de Contadores Certificados de Escocia | 26 de enero de 2016
Tras la crisis financiera global, la confianza pública en las instituciones empresariales se ha deteriorado enormemente, y no se vislumbra que esta situación vaya a cambiar en el corto plazo.
No creo que la mayoría de las personas que emprenden un negocio lo haga con la idea de actuar de manera poco ética, pero existe un escepticismo público considerable que se debe superar. Es importante que busquemos maneras de recuperar esta confianza, y que se note que esta recuperación es justificable. Read More
Doing the Right Thing Even When No One Is Looking Part II: Compliance with Rules and Regulations
by Mats Olsson, IFAC SMP Committee Member and Partner, Adrian & Partners AB | January 7, 2016 |
As trusted business advisors, accountants should play a key role in guiding their clients’ compliance with rules and regulations. Read More
- Financial Impropriety Still Rampant
May 2, 2016 - Zimbabwe Independent
- The Challenge of Public Sector Corruption
April 29, 2016 - World Policy Blog
- How Accountants Can Fight Human Trafficking
April 15, 2016 - Accounting Today
- Anti-Retaliation Protections Can Hinder Audit Whistleblowing
April 1, 2016 - Accounting Web
- 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