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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.
It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.
Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
The Internal Audit Foundation is undertaking the initiative: "Internal Audit: Vision 2035 - Creating Our Future Together." This project is designed to identify what the internal audit profession will look like in 2035, how the IIA can elevate the value of internal audit during that time, and what steps must be taken to make that future a reality.
A Certified Government Financial Manager (CGFM) is a professional certification issued by the Association of Government Accountants (AGA) in the United States.It was created in 1994 to provide a professional standard of financial expertise and ethics in government and a standard by which government financial management professionals are measured.
The Chartered Institute of Internal Auditors was founded in 1948 and attained its Royal Charter in 2010. It represents internal auditors in the United Kingdom and Ireland, and is affiliated to the United States-based Global Institute of Internal Auditors. It is also a member of the European Confederation of Institutes of Internal Auditors ...
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