國際會計師道德準則委員會（IESBA）啟動了會計師事務所文化和治理的標準制定計畫。此計畫基於IESBA公司文化和治理工作小組的調查報告的建議。它注重道德領導和強有力的治理的作用、透明和道德的領導、全公司問責機制和提供獨立意見的重要性，並將績效激勵與道德行為、持續的道德教育和開放的討論和挑戰的文化相結合。

ETHICS AND STANDARDS: IESBA launches standard-setting project on accounting firm culture and governance

The International Ethics Standards Board for Accountants (IESBA) has launched a standard-setting project on accounting firm culture and governance. The project is based on the recommendations of a fact-finding report by the IESBA's Working Group on Firm Culture and Governance. It focuses on the role of ethical leadership and robust governance; the importance of transparent and ethical leadership, firm-wide accountability mechanisms and the provision of independent input; and the need for alignment of performance incentives with ethical behaviour, continuous ethics education and a culture of open discussion and challenge.

Source:
IESBA