News and Publications

The Ukraine Conflict: Key Ethics and Independence Considerations

The Ukraine Conflict: Key Ethics and Independence Considerations

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This Staff Alert highlights the ethical implications arising from the wide-ranging economic sanctions many jurisdictions have imposed on Russia and certain Russian entities and individuals as well as Belarus, and the related ethical responsibilities of PAIBs and PAPPs under the Code. It also highlights: Key ethics considerations for PAIBs in relation to the preparation and…
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International Standards: 2022 Global Adoption Status Snapshot

International Standards: 2022 Global Adoption Status Snapshot

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Since IFAC issued the International Standards: 2019 Global Status Report, IFAC member organizations have continued to progress the adoption of international standards, which ultimately supports greater economic growth and financial market stability. This is especially important and noteworthy given that the last few years were exceptionally difficult as the world responded to and recovered from…
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IESBA Sustainability Questionnaire

IESBA Sustainability Questionnaire

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Stakeholders are invited to respond to the questionnaire below to inform the work of the IESBA’s Sustainability Working Group. There are six sets of questions. Stakeholders should respond to the set that is most relevant to them. To schedule a meeting with the Working Group, or to respond to the questions in writing, please email…
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Ethical Leadership In A Digital Era: Applying The IESBA Code To Selected Technology-Related Scenarios

Ethical Leadership In A Digital Era: Applying The IESBA Code To Selected Technology-Related Scenarios

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This non-authoritative publication provides seven hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology. Each scenario highlights the application of specific requirements and guidance in the IESBA Code, in particular those related to compliance with the fundamental principles of ethics, and auditor independence. The publication was…
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Ethical Leadership In A Digital Era

Ethical Leadership In A Digital Era

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This non-authoritative publication provides seven hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology. Each scenario highlights the application of specific requirements and guidance in the IESBA Code, in particular those related to compliance with the fundamental principles of ethics, and auditor independence. The publication was…
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Public Trust in Tax: Global Perspectives 2022

Public Trust in Tax: Global Perspectives 2022

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Since 2017, IFAC and ACCA have gathered data across the G20 on the attitudes and opinions of the general public towards their tax systems, and the actors involved in them. Reflecting the views of over 5,600 people across 14 countries, this survey—the first that looks beyond the world's largest economies—provides an insight into whom they…
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IFAC Comment Letter on IPSASB Consultation Paper, Advancing Public Sector Sustainability Reporting

IFAC Comment Letter on IPSASB Consultation Paper, Advancing Public Sector Sustainability Reporting

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IFAC welcomes the opportunity to respond to IPSASB’s Consultation Paper on Advancing Public Sector Sustainability Reporting. As the global voice of the accountancy profession, IFAC represents over 180 professional accountancy organizations in 135 jurisdictions, thereby representing more than three million professional accountants worldwide. IFAC stands ready to engage with the IPSASB, as well as our member…
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2022 Handbook of the International Code of Ethics for Professional Accountants

2022 Handbook of the International Code of Ethics for Professional Accountants

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This 2022 edition contains recently approved revisions to the Code, including: The revisions to the non-assurance services (NAS) and fee-related provisions of the Code. The revisions to address the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers. The quality management-related conforming amendments to the Code that were issued as a result of…
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IFAC's Action Plan for Fighting Corruption and Economic Crime

IFAC's Action Plan for Fighting Corruption and Economic Crime

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IFAC's Action Plan for Fighting Corruption and Economic Crime (Action Plan) provides a framework for how we can enhance the accountancy profession’s role in combating corruption and economic crimes, thereby advancing the UN SDGs. The framework is organized into five overarching pillars and includes over thirty actions, that are meant to evolve over time. While many of…
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