The International Federation of Accountants (IFAC) today released a literature review, Educating Accountants for a Sustainable Future: A Literature Review of Competencies, Educational Strategies, and Challenges for Sustainability Reporting and Assurance. The review highlights key themes in current sustainability-related education, learning and development to provide insights on how the global accountancy profession can meet stakeholder demands for relevant and reliable sustainability reporting.

Recent years have seen a significant shift in demand for relevant sustainability-related disclosure, reporting, and assurance and the accountancy profession is working to prepare current and future professionals to meet these stakeholder demands. The literature review identifies the new and existing competencies required of professional accountants to provide these services; educational strategies to develop them; and the challenges the accountancy education community will face. The literature review also informed IFAC’s decision to make sustainability-related revisions to the International Education Standards  and will contribute to the forthcoming proposed revisions, expected in Q2 2024.

In addition to the literature review, IFAC will host a joint webinar with the International Association for Accounting Education & Research (IAAER) on February 7, 8:00 AM to 9:30 AM EST, featuring a discussion with the review’s lead author. Register for the webinar here.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.

Today, the International Auditing and Assurance Standards Board (IAASB) launched a consultation process on proposed narrow scope amendments to achieve greater convergence with the International Ethics Standards Board for Accountants’ (IESBA) International Code of Ethics for Professional Accountants (Including Independence Standards). These proposed revisions have two key objectives. First, they would align definitions and requirements in IAASB standards with new definitions for publicly traded and public interest entities in the IESBA Code. Second, the amendments would extend the applicability of existing differential requirements for listed entities to meet heightened stakeholder expectations regarding audits of public interest entities (PIE).

Key proposed revisions include extending the scope of the entities included under the International Standards on Quality Management and the International Standards on Auditing such that they will be subject to:

• Engagement quality reviews;
• Providing transparency in the auditor’s report on specific aspects of the audit, including auditor independence, communicating key audit matters, and the engagement partner’s name; and
• Communicating with those charged with governance to help them fulfill their responsibility overseeing the financial reporting process, (e.g., communicating about quality management and auditor independence).

How to Comment

The IAASB invites all stakeholders to provide feedback on the Exposure Draft using the digital Response Template, which is available on the IAASB website. Feedback is requested by April 8, 2024.

About the IAASB

The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.

At its December Board meeting, the International Ethics Standards Board for Accountants (“IESBA”) successfully completed and approved an Exposure Draft on Ethics and Independence Standards for Sustainability Reporting and Assurance and the final Ethics Standard for Tax Planning and Related Services. Other major achievements of the IESBA December Board meeting include the approval of an Exposure Draft on the Use of Experts and of the IESBA’s Strategy and Work Plan for 2024-2027.

Commitment to Trustworthy Sustainability Reporting and Assurance

The IESBA voted and approved the proposed new International Ethics Standards for Sustainability Assurance (including International Independence Standards) (“IESSA”), and proposed revisions to the International Code of Ethics for Professional Accountants (“the Code”) on sustainability reporting. The Exposure Draft will contain proposed independence standards for use by all sustainability assurance practitioners regardless of whether they are professional accountants, and specific ethics provisions relevant to sustainability reporting and assurance. This milestone completes more than 18 months of intensive fact-finding, outreach, and drafting efforts by the IESBA Board and staff.

The result is a set of draft standards that will establish the essential third pillar of ethics, including independence, standards to support public and corporate trust in sustainability-related information, alongside sustainability reporting and assurance standards. The IESBA intends to release the Exposure Draft in late January 2024.

Using the Work of External Experts

The IESBA approved proposed ethics provisions addressing the use of external experts by organizations as well as in the context of audit and assurance engagements, including sustainability assurance engagements. Professional accountants and sustainability assurance practitioners will be guided by an ethical framework to evaluate the competence, capabilities, and objectivity of external experts. These provisions will thereby help meet public expectations concerning ethical behavior when using external experts, especially in an audit or assurance context.

Strengthening Ethical Behavior in Tax Planning

The IESBA also approved final revisions to the Code to address tax planning and related services. These revisions respond to heightened public concerns about ethical behavior in tax planning in light of high-profile revelations about tax avoidance schemes in several jurisdictions in recent years. The final provisions establish an ethical framework in the public interest to guide professional accountants in making judgments and decisions when providing tax planning or related services. Pending certification by the Public Interest Oversight Board (“PIOB”), the final pronouncement is expected to be issued by mid-April 2024.

Strategy and Work Plan 2024-2027

The IESBA voted to approve its Strategy and Work Plan (“SWP”) for 2024-2027. Among other matters, the IESBA will tackle two new ambitious strategic areas of focus: accountancy firm culture and governance, and extending the impact of the Code beyond the accountancy profession, where it believes it can significantly expand reach and business impact.

Throughout 2023, the IESBA has responded vigorously to the challenges of ethics in the accountancy profession and beyond. The IESBA’s 2024 agenda will focus on final approvals of the sustainability-related  standards, as well as on new workstreams addressing accountancy firm culture and governance, and independence considerations regarding the audits of collective investment vehicles, pension fund arrangements, and investment company complexes.

“The global shift of governments, companies, and investors towards a more sustainable future will not happen with good intentions and soft targets,” said IESBA Chair Gabriela Figueiredo Dias. “This movement will require hard ethics to realize sustainability goals and mitigate the risks of wrongdoing. The IESBA’s new and proposed revisions to the Code and the Board’s strategy will help ensure that professional accountants and other sustainability assurance practitioners adopt the necessary ethical approaches to foster transparency, relevance, and public trust within the reporting sphere while supporting global sustainability efforts.”

About IESBA

The International Ethics Standards Board for Accountants serves the public interest by setting high-quality ethics standards, including independence requirements, as a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.

Along with the International Auditing and Assurance Standards Board (“IAASB”), the IESBA is part of the International Foundation for Ethics and Audit (“IFEA”). The Public Interest Oversight Board (“PIOB”) oversees IESBA and IAASB activities and the public interest responsiveness of the standards.

For more information about IESBA, please visit www.ethicsboard.org and on LinkedIn at www.linkedin.com/company/iesba.

The Public Interest Oversight Board’s (PIOB) Standard-Setting Boards Nominations Committee has opened the Invitation for Application for upcoming vacancies on the International Ethics Standards Board for Accountants (IESBA) for terms beginning January 1, 2025. The application period is open until February 9, 2024.

The Invitation for Application is extended to experienced individuals from diverse backgrounds wishing to contribute to setting high-quality, international ethics (including independence) standards on behalf of the public interest. In the current cycle, there are six vacancies to be filled from January 1, 2025, including potential re-appointments of five members. Applications are welcome from candidates from all sectors and constituencies, including investors, the corporate governance community, regulatory, oversight and policy-making bodies, national standard setters, preparers and practitioners, professional accountancy organizations, public and non-profit sectors, and academia. A parallel Invitation for Application was issued for the International Auditing and Assurance Standards Board (IAASB), with a concurrent deadline of February 9, 2024.

These openings offer seasoned professionals from diverse backgrounds a chance to actively shape the IESBA's dynamic, multi-stakeholder environment. Successful candidates will play pivotal roles in maintaining the integrity of global financial markets and economies by contributing to the development of robust ethics (including independence) standards.

For additional information on IESBA or IAASB nominations, please see the PIOB’s nominations web page or email SSBNominations@ipiob.org.

Who is the Monitoring Group?

The Monitoring Group (MG) is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit standard setting and audit quality. The MG is responsible for the overall governance of the international audit and ethics standard-setting system, including conducting periodic effectiveness reviews.

In July 2020, the MG issued its recommendations, Strengthening the International Audit and Ethics Standard Setting System (Recommendations, MG Recommendations, or MG Reforms).

What sparked the MG’s most recent review of the international standard-setting system?

Approximately every five years since 2003, the MG has conducted an effectiveness review and made recommendations to improve the independent ethics and audit standard-setting system. Most reviews and recommendations were incremental changes and enhancements that were agreed to and enacted.

Starting in May 2015, the MG signaled its upcoming recommendations would be much more significant, including proposing a model that would include establishing a separate body to house the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA). After a few years of discussions with the MG, the accountancy profession, and other stakeholders and revisions to the initial proposals, a set of Recommendations was agreed to and transition and implementation began in 2021.

What are the objectives of the MG’s Recommendations?

The objectives of the Recommendations are implementing an independent and inclusive multi-stakeholder standard-setting structure that is responsive to the public interest in developing timely, high-quality ethics, independence, audit, and assurance standards. The objectives also specifically included:

• • Reinforcing the consideration of the public interest within the standard-setting process and throughout the full cycle of standards’ development, including through appropriate independent oversight; and
  • Fostering the development of timely, high-quality standards that respond to an accelerating pace of change.

The MG, Public Interest Oversight Board (PIOB), IAASB and IESBA and the International Federation of Accountants (IFAC) have worked collaboratively to faithfully implement the MG Recommendations.

To limit the disruption to the IAASB and IESBA as they execute their strategic priorities and work plans, including developing assurance, ethics, and independence standards in relation to sustainability reporting, appropriately sequencing implementation steps has been of utmost importance.

What is the International Foundation for Ethics and Audit and why was it established?

The International Foundation for Ethics and Audit (IFEA or the Foundation) is a nonprofit organization that supports high-quality, international standard setting in ethics, audit, and assurance in the public interest. It was created at the end of 2022 to ensure the full implementation of a key MG Recommendation: housing the IAASB and the IESBA and reinforcing their independence based on a new governance structure.

Why was a new legal entity needed to house the IAASB and IESBA? Weren’t these Boards already independent standard setters?

While the IAASB and IESBA have conducted an independent standard-setting process since 2003, the new reforms and governance structure are intended to reinforce their independence through a legal structure, and a nominating process under the PIOB, that is independent and separate from the accountancy profession.

What are the membership and governance arrangements for the Foundation?

The Foundation is a US-based nonprofit organization with three members: the MG, PIOB, and IFAC. The members appoint a Board of Trustees to govern the Foundation. Four Trustees are nominated by the PIOB and two by IFAC, and one of the PIOB-nominated Trustees serves as the Chair. The MG also appoints an observer. The Chairs of the IAASB and the IESBA serve as the co-CEOs of the Foundation.

Where will IAASB and IESBA be based, and what administrative arrangements exist?

The Boards will continue to be based in New York at the IFAC offices. IFAC continues to provide administrative support for the Foundation and the Boards under a service level agreement between IFAC and the Foundation’s Board of Trustees.

Who funds the Foundation, and IAASB and IESBA?

Currently, the Foundation’s funding comes primarily from the accountancy profession and is overseen by the independent Foundation Board of Trustees. IFAC has made a three-year rolling financial commitment to using a portion of its member organization dues revenue and Forum of Firms contributions. The Foundation also receives targeted funding from the Global Public Policy Committee, the six largest global accounting networks, to support the initial costs of expanding IAASB’s and IESBA’s technical staff and to support launching the new legal entity. This funding commitment is important to the success of the continued implementation efforts as it promotes stability and minimizes disruption to the Boards’ work plans.

The MG and the PIOB continue to work to secure sustainable, long-term, multi-stakeholder funding to provide sustainable financial support for the MG Reforms, especially as the Boards progress their important work on assurance over sustainability reporting. The MG has renewed its call to all stakeholders in the financial reporting ecosystem who benefit from a single set of independent, high-quality, international ethics, independence, audit, and assurance standards to support the stability of the standard-setting system through financial contributions.

What do the changes mean for the IAASB and the IESBA and their current projects?

There are no changes to either Board’s strategy, work plan or current projects resulting from the Boards being housed under the Foundation.

Each Board will have an updated Terms of Reference to reflect the new structure. In 2024, a new, combined Stakeholder Advisory Council will replace the current IAASB and IESBA Consultative Advisory Groups.

What do the changes mean for the role of the PIOB?

The PIOB’s independent public interest oversight role for IAASB’s and IESBA’s work has not changed. However, consistent with the MG’s Recommendations. the oversight model has evolved to be more interactive and transparent. This includes regular interactions with the Boards at both the chair and staff level as standards are developed. PIOB observers continue to attend IAASB and IESBA meetings but their observation reports will now be publicly available. The PIOB’s quarterly meetings, including its interactions with the IAASB and IESBA chairs, will also now be in public.

How will the IAASB and IESBA membership process and membership change?

Following the MG Reforms, nominations are now conducted by the PIOB Standard-Setting Board Nominations Committee, Members are now nominated through an open call and appointed by the PIOB according to a skills matrix. The skills matrix prioritizes public leadership responsibilities, expertise, and diversity of thought and geography. The multi-stakeholder Boards, which will transition from 18-member boards to 16-member boards, will include balanced and diverse members from a variety of backgrounds. For example, this will include investors and other users of financial statements, accountants, regulatory members, audit committee members, accounting or auditing academics, and audit practitioners.

To balance the risk of undue influence by the audit profession with the need for relevant technical expertise in standard setting, no more than five audit practitioners, including those with experience in audits of small- and medium-sized enterprises and public sector organizations, may be appointed to each Board.

Why are IAASB and IESBA recruiting additional staff?

Enhancing the technical expertise of staff to support the envisaged multi-stakeholder, strategic board composition and approach is an important step, one that is now underway. Increasing the size and technical abilities of staff ensures that the technical expertise is available to the IAASB and IESBA, which will allow Board members to take on a more strategic role in line with the MG Recommendations.

Board members are heavily involved in drafting standards, through task forces and other means, and there is a reliance on technical advisors in supporting the technical drafting work. Going forward, once the full staff complement is in place, technical project leadership and detailed drafting will be handled by an expanded staff, both full time staff members and secondments.

Ongoing support from the accounting profession and national standard setters, including through in-kind support, is an important part of ensuring that the Boards are supported by an expanded and enhanced technical staff that has the capacity to develop relevant, timely, high-quality standards in the public interest.

What does this new organization and structure mean for IFAC and the Forum of Firms’ commitments to adopting and implementing IAASB and IESBA standards?

One of IFAC’s strategic objectives, and a primary focus, continues to be supporting adoption and implementation of international standards. Throughout the MG reform discussion and process, adoption and implementation have remained an IFAC priority, and a requirement for its member organizations around the world. Similarly, the Forum of Firms remains committed to supporting the IAASB and IESBA and using their standards.

With the Foundation’s launch, who should stakeholders now send inquiries about intellectual property or translation and reproduction requests for IAASB and IESBA standards and guidance?

Through intellectual property and service level agreements, IFAC will continue to have intellectual property rights and manage translation and reproduction requests. For permission to reproduce or translate the IAASB’s and IESBA’s international standards or for information about intellectual property matters, please visit Permissions. 

The Board of Trustees of the International Foundation for Ethics and Audit (IFEA, or the Foundation) celebrates the launch of the Foundation, which implements a key recommendation contemplated in the Monitoring Group’s July 2020 Recommendations, Strengthening the International Audit and Ethics Standard-Setting System.

The objective in establishing the Foundation is to move the International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) to a new entity that is independent of the International Federation of Accountants (IFAC).

Under the new structure, IESBA Chair Ms. Gabriela Figueiredo Dias and IAASB Chair Mr. Tom Seidenstein serve as Co-CEOs of the Foundation. The Public Interest Oversight Board (PIOB) continues its role as an independent oversight board, supporting the public interest responsiveness of the international standards and the effective delivery of the boards’ strategies.

“Establishing the Foundation as an independent legal entity to house the IESBA and IAASB, which were previously within the IFAC structure, is an important step in strengthening the independence of the international standard-setting system for ethics, audit and assurance,” said Robert Buchanan, Chair Trustee of the Foundation.

“We are confident that the revised structure—with IFEA as the home of the standard-setting boards governed by a board of trustees that includes both PIOB and IFAC appointed trustees—is an important mechanism created by the Monitoring Group to reform with the profession and simultaneously enhance the independence of the standard-setting boards,” said Linda de Beer, Chair of the PIOB. “This, in conjunction with an independent nominations process housed within the PIOB through the PIOB Standard Setting Boards Nominations Committee, will continue to enhance the trust and confidence in the standard-setting process.”

Paul Munter, Co-Chair of the Monitoring Group, added, “The objectives of the Monitoring Group’s recommendations included achieving an independent and inclusive, multi-stakeholder standard-setting system, and fostering the development of timely, high-quality standards that are responsive to the rapidly changing environment while still being responsive to the public interest. We are confident that the new structure advances both objectives. We are pleased the recommended reforms are on track for full implementation through diligent, collective efforts, and the focus is now on the implementation of the resource and costing plans.”

Commenting on the new structure, Ms. Figueiredo Dias and Mr. Seidenstein stated, “We are delighted with the modernization of the standard-setting system and the progress already achieved under the new Foundation, including transferring board personnel from IFAC to IFEA, the approval of our 2023 budget, and the process to strengthen our technical staff, which is well underway. We welcome the myriad opportunities created by the Foundation’s establishment. As always, we are committed to the delivery of high-quality standards in service of the public interest, and to the faithful implementation of the reforms. We would like to thank IFAC for all its support to date, and for its continued involvement as the Foundation’s service provider.”

Accompanying today’s announcement is the launch of the Foundation’s website at www.ethicsandaudit.org. Stakeholders are encouraged to visit the website to learn more about the Foundation.

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About the Foundation
The International Foundation for Ethics and Audit is a nonprofit organization that supports high-quality, international ethics, audit, and assurance in the public interest. It does so through its two standard-setting boards, the International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants. These boards develop and issue their standards independently and in accordance with an approved due process and the Public Interest Framework, overseen by the Public Interest Oversight Board. 

About the Public Interest Oversight Board
The PIOB is the global independent oversight body that seeks to improve the quality and public interest focus of the international audit, assurance, and ethics standards formulated by the international standard-setting boards: the IAASB and the IESBA. The PIOB’s ultimate goal is to ensure relevant audit, assurance and ethical standards that are responsive to the Public Interest, in order to enhance confidence in capital markets. For more information, please visit the PIOB website.

About the Monitoring Group
The Monitoring Group (MG) is a group of international financial institutions and regulatory bodies committed to advancing the public interest in areas related to international audit related standard-setting and audit quality. Further information can be obtained from the IOSCO website.

Notes to the Editor

• The Foundation’s Board of Trustees are appointed by the Members of the Foundation, comprised of the Monitoring Group, PIOB and IFAC. The Board of Trustees comprises six individuals, four of whom are nominated by the PIOB and two nominated by IFAC.
• IAASB and IESBA work closely together to ensure their standards are interoperable and complement each other. These standards strengthen public confidence in financial markets.
• IAASB and IESBA receive operational support from IFAC in accordance with a service level agreement between IFAC and the Foundation.
• The Monitoring Group and PIOB continue to work to secure sustainable, long-term, multi-stakeholder funding to provide financial support for the Foundation and all Monitoring Group Reforms.

The Public Interest Oversight Board’s (PIOB) Standard-Setting Boards Nominations Committee has opened the Invitation for Application for upcoming vacancies on the International Auditing and Assurance Standards Board (IAASB) for terms beginning January 1, 2025. The application period is open until February 9, 2024.

The Invitation for Application is extended to experienced individuals from diverse backgrounds wishing to contribute to setting international standards for audit, assurance and related areas, all in the service of the public interest. Applications are welcome from representatives from all sectors, including investors, the corporate governance community, regulatory bodies, national standard setters, audit practitioners, professional accountancy organizations, public sector entities, and academia. A parallel Invitation for Application was issued for the International Ethics Standards Board for Accountants, with a concurrent deadline of February 9, 2024.

These vacancies are exciting opportunities for seasoned professionals from diverse backgrounds to actively contribute to the IAASB’s dynamic, multi-stakeholder fabric. Successful candidates will play crucial roles upholding the integrity of global financial markets and economies by contributing to high-quality audit and assurance standards and their adoption.

For additional information on IAASB or IESBA nominations, please see the PIOB’s nominations web page or email SSBNominations@ipiob.org.

About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.

The International Federation of Accountants (IFAC) today announced plans to revise the International Education Standards (IES) to bring greater focus to sustainability reporting and assurance competence and recognize the evolving role of professional accountants in this important area. IFAC anticipates launching a public consultation on proposed revisions to the standards in Q2 2024, marking a significant milestone for the global accountancy profession’s journey to advance sustainability disclosure standards that respond to the needs of investors and other stakeholders.

Extensive stakeholder outreach and research made it clear that while professional accountants’ skills and training are transferable to sustainability reporting and assurance, there’s a need for a focus on sustainability in the IES. The planned revisions will address this, including revised and new learning outcomes needed for professional development programs to best prepare future and current professional accountants for the increasing demands for sustainability reporting and assurance.

As IFAC commits to revising the IESs, in partnership with the IFAC International Panel on Accountancy Education, it encourages professional accountants to seize the opportunity to enhance their sustainability knowledge and expertise. IFAC CEO Kevin Dancey said, “As sustainability reporting and assurance become mainstream, professional accountants have a unique opportunity to lead and bring value. Professional accountants should begin their journey now to develop or enhance sustainability reporting and assurance abilities. It is imperative that we all commit to personal professional development, ensuring that we are ready to meet the moment with the competence and due care that define our profession.”

Professional accountancy organizations have crucial roles to play helping their members as they transition to increasing market demand for sustainability reporting and assurance. Collective action is needed at the global, regional and local levels to accelerate the pace at which existing knowledge is expanded upon. IFAC encourages its member organizations to enhance current learning requirements with respect to sustainability and to recognize those courses offered by others—including the IFRS Foundation's anticipated eLearning course, which may prove useful to PAOs to offer their members as it is designed to respond to market demand to begin implementing the inaugural IFRS Sustainability Disclosure Standards, IFRS S1 and S2.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.

About the International Education Standards
The International Education Standards (IESs), issued by the International Federation of Accountants, set forth the principles that professional accountancy organizations should follow to build a national accountancy profession that is fully capable of fulfilling the complex demands economies and societies place on it. The IESs are authoritative and are used by IFAC member organizations when setting education requirements for professional accountants and aspiring professional accountants.

Dans leur rapport conjoint intitulé Protection des lanceurs d’alerte : Comprendre les lois, les pratiques, les tendances et les principaux aspects de la mise en œuvre, l’International Federation of Accountants (IFAC) et Comptables professionnels agréés du Canada (CPA Canada) présentent une analyse du sujet fondée sur des données probantes et des points de vue pratiques.

Élaboré avec l’apport du Whistleblowing International Network, ce rapport vise à renseigner les organisations professionnelles comptables, les professionnels comptables, les autorités compétentes et les décideurs partout dans le monde sur les questions relatives à l’adoption et à la mise en œuvre de lois sur la protection des lanceurs d’alerte ainsi que sur les facteurs à prendre en considération en matière de politique publique pour s’assurer que les cadres locaux sont adaptés aux besoins. Le rapport s’appuie sur le rapport publié par l’International Bar Association and Government Accountability Project en 2021, intitulé Are Whistleblowing Laws Working? A Global Study of Whistleblower Protection Litigation, qui expose les difficultés liées à l’élaboration et à la mise en œuvre de cadres efficaces.

Kevin Dancey, chef de la direction de l’IFAC, a précisé ce qui suit : « Les lanceurs d’alerte sont largement reconnus pour leur rôle central dans la mise au jour d’irrégularités financières, de crimes économiques et de cas de fraude et de corruption. Pour protéger et soutenir leur apport, et pour promouvoir la confiance et l’intégrité dans les secteurs public et privé, des lois strictes sont nécessaires. Dans le cadre de son engagement à agir dans l’intérêt public, la profession comptable doit se battre pour mettre en place des pratiques éthiques et responsables visant à protéger les lanceurs d’alerte contre les représailles et s’assurer que les auteurs d’actes répréhensibles ont des comptes à rendre. »

Pamela Steer, présidente et chef de la direction de CPA Canada, a quant à elle fait la déclaration suivante : « Bien que l’expansion considérable de l’activité législative dans ce domaine soit encourageante, force est de constater que les lois sur la dénonciation à l’échelle mondiale sont généralement peu efficaces. Pour que les mesures législatives puissent contribuer à la prévention et à la détection de la corruption dans le monde entier, les gens doivent savoir qu’il existe des lois et des pratiques qui ont un effet tangible, ce qui exige une transparence, une action et une sensibilisation continues. »

L’IFAC et CPA Canada tiendront une discussion en ligne le 12 décembre 2023, de 9 h à 10 h 30 (HE), au sujet de l’évolution des lois sur la protection des lanceurs d’alerte. Le webinaire se veut un forum où experts, décideurs, professionnels de la comptabilité et juristes pourront échanger sur le rôle des lanceurs d’alerte et sur les solutions possibles à certains grands problèmes sociaux. Inscrivez-vous dès aujourd’hui pour rester au fait de l’évolution de la question.

À propos de l’IFAC
L’IFAC est l’organisation mondiale de la profession comptable; elle est vouée à servir l’intérêt public en renforçant la profession et en contribuant au développement d’économies solides à l’échelle internationale. Elle compte 180 organismes membres et associés qui sont présents dans plus de 135 pays, et qui représentent des millions de comptables professionnels travaillant en cabinet, dans l’enseignement, dans la fonction publique, en entreprise ainsi que dans le secteur commercial.

À propos de CPA Canada
Comptables professionnels agréés du Canada (CPA Canada) est l’une des organisations comptables nationales les plus importantes au monde, représentant la profession comptable canadienne sur la scène nationale et internationale. Forte de plus de 220 000 membres, CPA Canada soutient la profession et agit dans l’intérêt public en faisant la promotion de la transparence des marchés des capitaux, en préparant ses membres aux défis posés par l’évolution constante du monde des affaires et en contribuant à l’élaboration de normes et de politiques publiques. Au pays, elle collabore avec les ordres de CPA des provinces et des territoires qui réglementent la profession en vertu du pouvoir que leur confère la loi. À l’étranger, elle travaille avec des organisations internationales pour renforcer la profession comptable partout dans le monde. cpacanada.ca/fr

The International Auditing and Assurance Standards Board (IAASB) has issued guidance to help stakeholders understand how to reference IFRS Accounting Standards to follow recent updates to the IFRS Foundation® Trade Mark Guidelines. The updated IFRS Foundation guidelines require, amongst other things, that International Accounting Standards Board standards, including the International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs), be referred to as “IFRS Accounting Standards”.

The IAASB’s new guidance clarifies how auditors or practitioners should refer to the IFRS Accounting Standards in their reports. The alert also describes changes that the IAASB intends to make to future editions of the IAASB handbook to address existing references to the IASs and IFRSs.