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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. Read More
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. Read More
With the Right Ethics Foundation, Accountants Face the Future with Sure Footing
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | July 6, 2016 |
Integrity and ethics will help us face unpredictable, unforeseen ethical challenges in the future, according to ICAS Chief Executive Anton Colella. Read More
It’s Not Window Dressing for Us: ICAS’s Ethics Board
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | June 22, 2016 |
A few years ago, ICAS established its own Ethics Board; Chief Executive Anton Colella explains why, it’s governance and leadership, and how it is structured to be a key part of ICAS’s strategy. Read More
ICAS Chief Executive Anton Colella argues that moral courage is one of the defining characteristic of professional accountants today, and it should be included in the Code of Ethics for Professional Accountants. Read More
Teach Your Children Well: Teaching Young Accountants the Importance of Ethics
by Anton Colella, Chief Executive, Institute of Chartered Accountants of Scotland | May 30, 2016 |
In addition to traditional training materials, young accountants must be taught the importance of being ethical—and the best way to do this is through stories and examples from senior members of the profession. Read More
- 2016 IESBA Handbook Now Available
September 29, 2016 - International Ethics Standards Board for Accountants
- PIOB Published Its 2017-2019 Strategy for Public Consultation
August 29, 2016 - Public Interest Oversight Board
- Quality & Membership eNews
August 29, 2016 - IFAC
- IFAC Interactive Tool Profiles Accounting Rules in Member Countries
August 26, 2016 - CCH Daily
- 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