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Ethics Update

Friday, December 15, 2006

On August 14, 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board within the International Federation of Accountants (IFAC), has released a new information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs.

“The paper is the result of a wide-ranging research project into ethics education in the worldwide accountancy profession. It is designed to stimulate discussion and debate on the subject of ethics education,” states IAESB Chairman Henry Saville. “The paper, and the findings of the independent research team, will be of interest and benefit to IFAC member bodies, regional accountancy organizations, accounting educators, and others seeking to implement ethics education programs for professional accountants.”

The information paper, Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs, can be downloaded free-of-charge from the IFAC online bookstore at www.ifac.org/store. IMA’s Ethics Committee submitted a comment letter to the IAESB on December 15, 2006, expressing their views on issues addressed in the information paper. See a copy of the comment letter below.


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