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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
A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. In acting in the public interest, a professional accountant shall observe and comply with this Code.
Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
This guide sets out the context for the importance of human rights issues to business.
Discover the findings from a global multi-case study on the role of responsiveness, trust and culture in making speak-up arrangements effective, led by the University of Greenwich in collaboration with Warwick Business School and Queen's University Belfast.
This article describes how businesses are assessing their role in encouraging individuals to speak up against unethical behavior.
Encouraging ethics is key to understanding and leveraging the powerful effects of the environment.
The international movement towards more ethical business practices, and more guidance for professional accountants facing ethical dilemmas, is gaining momentum.
- The Public Interest: Client Confidentiality Versus Disclosure of an Illegal Act
June 16, 2016 - AICPA Insights
- Brazil’s New ‘Transparency’ Chief Falls in His Own Scandal
June 1, 2016 - International Business Times
- Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 - Bernama.com
- What David Cameron’s Anti-corruption Summit Did and Didn't Achieve
May 13, 2016 - The Economist
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