The International Federation of Accountants (IFAC) has a released a new information paper on ethics education in the accountancy profession.
The paper is designed to stimulate discussion and debate on the subject of ethics education.
The framework laid out by IFAC emphasises the development of ethics knowledge and ethical sensitivity at an early stage in pre-qualification education, before enabling students and professional accountants to demonstrate their ethical judgment and decision-making skills. It also reinforces the need for accountants to make an ongoing commitment to ethical behavior.
Meanwhile, the ICAEW, has put off its ethical examination until 2007.