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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
Increased Audit Competition Leads to Opinion Shopping
May 2, 2016 - Accounting Today
Financial Impropriety Still Rampant
May 2, 2016 - Zimbabwe Independent
The Challenge of Public Sector Corruption
April 29, 2016 - World Policy Blog
Revised UK Corporate Governance Code, Guidance on Audit Committees, and Auditing and Ethical Standards
April 28, 2016 - Financial Reporting Council
Five Characteristics of an Ethical and Successful Small Business
April 26, 2016 - Huffington Post
Can You Hear the Whistle Blowing? OECD Releases Report on Global Whistleblower Protections
April 25, 2016 - JDSupra Business Advisor
Revised AICPA Code of Professional Conduct Is Now Effective
April 21, 2016 - American Institute of CPAs
The Federation Responds to IESBA's Proposed Revisions to the Structure of the Code–Phase 1
April 21, 2016 - Fédération des Experts-comptables Européens – Federation of European Accountants
Corporate Bribery May Bring In the Business, but Not Profits, Study Suggests
April 19, 2016 - Forbes
Auditors Face FTSE 350 Concerns over Cost of Transition to New EU Audit Rules
April 18, 2016 - Accountancy Age
- 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