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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. [ 1]
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 ...
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [ 1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...
The Institute of Certified Management Accountants (ICMA) is the certification division of IMA which awards the Certified Management Accountant (CMA) and Certified in Strategy and Competitive Analysis (CSCA) designations. CMA curriculum includes subjects like strategic management, reporting and control, technology and analytics, leadership ...
The International Accounting Standards Committee ( IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity ...
Accountancy & finance. Founded. England, UK (1928) Headquarters. Staithes 3, The Watermark, Metro Riverside, Newcastle upon Tyne, NE11 9SN, United Kingdom. Website. www .aiaworldwide .com. The Association of International Accountants ( AIA) is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the ...
Chairman of the Board. Benito Ybarra (2022-2023) Website. www .theiia .org. [ 1][ 2] The Institute of Internal Auditors ( IIA) is an international professional association. The IIA provides educational conferences and develops standards, guidance, and certifications for the internal audit profession. [ 3]