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Legal & Ethics DivisionArticles

 
Legal & ethics
  • Strategic and Operational Plan Issued by IFAC
    Following the consideration and approval of due process by the Public Interest Oversight Board (PIOB), the International Ethics Standards Board for Accountants (IESBA), an independent standard-setting board within the International Federation of Accountants (IFAC), has issued its 2008-2009 Strategic and Operational Plan

    The objective of the IESBA is to serve the public interest by setting high quality ethical standards for professional accountants and by facilitating the convergence of international and national ethical standards, thereby enhancing the quality and consistency of services provided by professional accountants...
    View all articles from TechNews - Volume 3 Issue 3
  • Ethics Board Makes Further Progress on Independence
    At its January 2008 meeting, the International Ethics Stand¬ards Board for Accountants (IESBA) approved revisions to indepen¬dence requirements in the Code of Eth¬ics for Professional Accountants resulting from the exposure draft that was issued in December 2006.

    The revisions include a definition of “public interest entities” as listed entities and any entity that is defined by regula¬tion or legislation as a public interest entity or for which an audit is required to be conducted in accordance with the same independence requirements that apply to the audit of listed entities...
    View all articles from TechNews - Volume 3 Issue 2
  • The Social Values of Ethical Leadership
    When we think of reasons why organisations should cultivate a good ethical culture, we often hear the pragmatic imperative "good ethics is good business" but in this short piece I would like to explore the social imperative "why building an ethical culture in your organisation is a vital contribution towards securing a safe political future for us all".
    View all articles from TechNews - Volume 2 Issue 1
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