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- 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
IAASB Proposes Limited Changes to Auditing Standards in Response to the IESBA’s Project Addressing Non-Compliance with Laws and Regulations
July 23, 2015 - International Auditing and Assurance Standards Board
Whistleblower Laws Fail to Curb Toshiba Accounting Fraud
July 22, 2015 - Accounting Today
Roundtable: How the Audit Sector Is Facing Sweeping Change
July 20, 2015 - ICAS
Workplace Ethics: What We Can Learn from the FIFA Scandal
July 17, 2015 - Philadelphia Business Journal
Q&A: IESBA's Wui San Kwok Sees Accountants Facing Ethical Pressures
July 15, 2015 - Accounting Today
Risk, Ethics and Whistleblowing in Business
July 15, 2015 - The Irish Times
Tiny Signs of a Coming Scandal—and How to Spot Them
July 13, 2015 - Financial Times
IBE Addresses Ethics Challenge of Intergenerational Workforce
July 7, 2015 - Ethical Performance
EU Audit Reform a Test for Regulators: Haddrill
July 1, 2015 - The Accountant
LIBOR Lessons, Corp Market Responsibility: Cosgrove Prize Winners Foster Ethics in Finance
July 1, 2015 - CFA Institute
- 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