by Narayanan Vaidyanathan, Head of Technology Insight, ACCA | October 18, 2017
Ethical behavior is a core attribute for professional accountants; technology may have an impact on the details one needs to understand to be ethical but it does not change the centrality of being ethical.
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An SMP Perspective on Proposed Changes to the IESBA Code of Ethics
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Robyn Erskine, Partner, Brooke Bird & SMP Committee Ethics Task Force Chair | September 25, 2017
Given recent proposals from the International Ethics Standards Board for Accountants with potential changes for the Code of Ethics for Professional Accountants, small- and medium-sized practices need to start preparing for some of the more...
Caribbean Accountancy: Staying Ahead of the Curve
by Dana Jensen, Assistant Technical Manager, Quality & Development, IFAC and Misha Lobban Clarke, Chief Executive Officer, Institute of Chartered Accountants of the Caribbean | September 25, 2017
What does a future ready professional accountancy organization (PAO) look like?
These Six Building Blocks Are Critical for Better Public Financial Management
by Sumita Shah, Regulatory Policy Manager, Public Sector, Institute of Chartered Accountants of England and Wales | September 25, 2017
A wider strategic framework is necessary in managing the practical aspects of how governments can change from cash to accrual accounting.
Making Sense of Materiality
by Hans Hoogervorst, Chairman, International Accounting Standards Board | September 25, 2017
The accounting concept of materiality means that only information that is important to investors needs to be included in the financial statements. Information about trivial matters can be excluded. Even though this sounds straightforward,...
Working with Good Governance in the Public Sector: Five Lessons and Two Wishes
by Peter Welch, Audit Director, European Court of Auditors, and Member of CIPFA Council | September 25, 2017
Auditors care about the governance arrangements of their auditees. Here are five key lessons on good governance.
The Professional Accountant’s Mindset and Tackling Corruption
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | September 11, 2017
Professional accountants’ training in analyzing and interpreting both financial and non-financial data positions them to challenge information that seems suspicious and be diligent in examining the supply chain, as well as interpreting where...