Earlier this year, the International Ethics Standards Board for Accountants issued a revised and restructured ethics code, “International Code of Ethics for Professional Accountants, including ...

The Institute of Management Accountants is commemorating Global Ethics Day by highlighting the work it’s been doing to improve ethics for accountants, while acknowledging that more needs to be done.

According to the definition provided by Encyclopedia Britannica, ethics deals with what people consider to be morally good, bad, right or wrong. It can be applied to any value belief system. People ...

The AICPA’s Professional Ethics Executive Committee (PEEC) is updating guidance for firms navigating private-equity investments and alternative practice structures. Find out more in this JofA article.

The American Institute of Certified Public Accountants (AICPA) is a professional organization responsible for developing professional accounting ethical values. The AICPA requires professional ...

All but the NOCLAR interpretation are effective Dec. 31, 2022, with early implementation allowed. The NOCLAR interpretation is effective June 30, 2023, and early implementation is also allowed. We ...

The Requirement: Form 10-K (via Reg S-K Item 406) requires a company to disclose whether it has adopted a code of ethics that applies to the company’s principal executive officer, principal financial ...