News and Publications

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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Reporting Going Concern Matters in the Auditor's Report

Reporting Going Concern Matters in the Auditor’s Report

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This non-authoritative Frequently Asked Questions publication addresses some of the common questions related to reporting going concern matters in the auditor’s report. Specifically, the publication focuses on the use of and interrelationship of the Material Uncertainty Related to Going Concern and Key Audit Matters sections, and the Emphasis of Matter paragraphs, in an auditor’s report…
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