n Professional Accountant - Harmonisation of independent standards for accountants around the world

Volume 2009 Number 1
  • ISSN : 1680-7537


Extracted from text ... \16 September 2006 Around Harmonisation of Independence by Marilyn A. Pendergast, CPA, Partner, Urbach, Kahn & Werlin, LLP Chair, IFAC Ethics Committee Developing international standards in a changing global business environment remains a challenge to our profession and its representative bodies both local and international. Marilyn Pendergast outlines the IFAC Standard conceptual approach and broad principles in this 2001 article, which still has relevance today. Accountants around the world share the most basic values of our profession, commitment to the integrity and objectivity which, in the perception of the public, is the cornerstone of our profession. Harmonisation of standards would ..

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