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International Ethics Standards Board For Accountants
The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence. Organization The IESBA sets its standards in the public interest with advice from the IESBA Consultative Advisory Group (CAG) and under the oversight of the Public Interest Oversight Board (PIOB). The IESBA is dedicated to operating as transparent as possible. IESBA meetings are open to the public. The agendas, agenda papers, meeting highlights and audio recordings for each meeting are posted on the IESBA's website. In addition, the IESBA's website includes information about the IESBA's Strategy and Work Plan and its various projects and initiatives. The IESBA's website also includes resources, including Staff Q&As and the IESBA eCode to help support the adoption and implementation of the I ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Federation Of Accountants
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. Founded in 1977, IFAC has 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce. The organization supports the development, adoption, and implementation of international standards for accounting education, ethics, and the public sector as well as audit and assurance. It supports four independent standard-setting boards, which establish international standards on ethics Ethics is the philosophy, philosophical study of Morality, moral phenomena. Also called moral philosophy, it investigates Normativity, normative questions about what people ought to do or which behavior is morally right. Its main branches inclu ..., auditing and assurance, accounting education, and public sector accounting. It also issues guidance to professional accountants in small and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Professional Ethics
Professional ethics encompass the personal and corporate standards of behavior expected of professionals. The word professionalism originally applied to vows of a religious order. By no later than the year 1675, the term had seen secular application and was applied to the three learned professions: Divinity (academic discipline), divinity, law, and medicine. The term professionalism was also used for the military profession around this same time. Professionals and those working in acknowledged professions exercise specialist knowledge and skill. How the use of this knowledge should be governed when providing a service to the public can be considered a moral issue and is termed "professional ethics". One of the earliest examples of professional ethics is the Hippocratic oath to which medical physician, doctors still adhere to this day. Components Some professional organizations may define their ethical approach in terms of a number of discrete components. Typically these incl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
