IFAC proposes guidance for companies' codes of conduct

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10 Nov 2006

The International Federation of Accountants' (IFAC) Professional Accountants in Business (PAIB) Committee has published an exposure draft of guidance that would assist companies and their professional accountants in developing and implementing a code of conduct.

The proposed new good practice guidance, Defining and Developing an Effective Code of Conduct (PDF 139k), highlights the varied roles of professional accountants in business in driving and supporting organizational ethics and conducting ethics programs. It also provides practical guidance on the design and development of such codes. Comment deadline is 16 February 2007. Click for IFAC Press Release (PDF 82k).

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