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            IFAC's Points of View

            IFAC's Points of View show where we stand–as the voice of the global accountancy profession–on key policy issues impacting the profession and society. They represent IFAC's official position on the topic.

            In the coming months, we will continue to voice the profession's perspective on issues from audit quality and anti-corruption efforts to climate change and corporate governance.

            Achieving High-Quality Audits

            High-quality audits of financial statements are essential to strong, sustainable organizations, financial markets and economies. All participants in the audit and assurance ecosystem must act to improve the audit process.

            Climate Action

            Climate change is an urgent, global, and systemic issue that can threaten the sustainability of organizations, markets, and economies. It presents both physical risks and transition risks. A low-carbon transition will change how economies operate creating both uncertainty and significant opportunities.

            Fighting Corruption and Money Laundering

            The consequences of corruption are significant and widespread, from direct costs to individuals and society, to encouraging criminal behavior and undermining trust in institutions. Grounded in a strong ethical code, professional accountants across the globe play a critical role in the fight against corruption.

            Enhancing Corporate Reporting

            Corporate reporting should capture all relevant information about organizations. However, investors and other stakeholders are demanding more, higher-quality information and insights about company performance, risks, opportunities, and long-term prospects than are available from the conventional financial reporting process.

            Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

            Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

            For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

             

             

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