Dans leur rapport conjoint intitulé Protection des lanceurs d’alerte : Comprendre les lois, les pratiques, les tendances et les principaux aspects de la mise en œuvre, l’International Federation of Accountants (IFAC) et Comptables professionnels agréés du Canada (CPA Canada) présentent une analyse du sujet fondée sur des données probantes et des points de vue pratiques.

Élaboré avec l’apport du Whistleblowing International Network, ce rapport vise à renseigner les organisations professionnelles comptables, les professionnels comptables, les autorités compétentes et les décideurs partout dans le monde sur les questions relatives à l’adoption et à la mise en œuvre de lois sur la protection des lanceurs d’alerte ainsi que sur les facteurs à prendre en considération en matière de politique publique pour s’assurer que les cadres locaux sont adaptés aux besoins. Le rapport s’appuie sur le rapport publié par l’International Bar Association and Government Accountability Project en 2021, intitulé Are Whistleblowing Laws Working? A Global Study of Whistleblower Protection Litigation, qui expose les difficultés liées à l’élaboration et à la mise en œuvre de cadres efficaces.

Kevin Dancey, chef de la direction de l’IFAC, a précisé ce qui suit : « Les lanceurs d’alerte sont largement reconnus pour leur rôle central dans la mise au jour d’irrégularités financières, de crimes économiques et de cas de fraude et de corruption. Pour protéger et soutenir leur apport, et pour promouvoir la confiance et l’intégrité dans les secteurs public et privé, des lois strictes sont nécessaires. Dans le cadre de son engagement à agir dans l’intérêt public, la profession comptable doit se battre pour mettre en place des pratiques éthiques et responsables visant à protéger les lanceurs d’alerte contre les représailles et s’assurer que les auteurs d’actes répréhensibles ont des comptes à rendre. »

Pamela Steer, présidente et chef de la direction de CPA Canada, a quant à elle fait la déclaration suivante : « Bien que l’expansion considérable de l’activité législative dans ce domaine soit encourageante, force est de constater que les lois sur la dénonciation à l’échelle mondiale sont généralement peu efficaces. Pour que les mesures législatives puissent contribuer à la prévention et à la détection de la corruption dans le monde entier, les gens doivent savoir qu’il existe des lois et des pratiques qui ont un effet tangible, ce qui exige une transparence, une action et une sensibilisation continues. »

L’IFAC et CPA Canada tiendront une discussion en ligne le 12 décembre 2023, de 9 h à 10 h 30 (HE), au sujet de l’évolution des lois sur la protection des lanceurs d’alerte. Le webinaire se veut un forum où experts, décideurs, professionnels de la comptabilité et juristes pourront échanger sur le rôle des lanceurs d’alerte et sur les solutions possibles à certains grands problèmes sociaux. Inscrivez-vous dès aujourd’hui pour rester au fait de l’évolution de la question.

À propos de l’IFAC
L’IFAC est l’organisation mondiale de la profession comptable; elle est vouée à servir l’intérêt public en renforçant la profession et en contribuant au développement d’économies solides à l’échelle internationale. Elle compte 180 organismes membres et associés qui sont présents dans plus de 135 pays, et qui représentent des millions de comptables professionnels travaillant en cabinet, dans l’enseignement, dans la fonction publique, en entreprise ainsi que dans le secteur commercial.

À propos de CPA Canada
Comptables professionnels agréés du Canada (CPA Canada) est l’une des organisations comptables nationales les plus importantes au monde, représentant la profession comptable canadienne sur la scène nationale et internationale. Forte de plus de 220 000 membres, CPA Canada soutient la profession et agit dans l’intérêt public en faisant la promotion de la transparence des marchés des capitaux, en préparant ses membres aux défis posés par l’évolution constante du monde des affaires et en contribuant à l’élaboration de normes et de politiques publiques. Au pays, elle collabore avec les ordres de CPA des provinces et des territoires qui réglementent la profession en vertu du pouvoir que leur confère la loi. À l’étranger, elle travaille avec des organisations internationales pour renforcer la profession comptable partout dans le monde. cpacanada.ca/fr

The International Federation of Accountants (IFAC), which comprises 180 member organizations and represents millions of professional accountants globally, congratulates the International Auditing and Assurance Standards Board (IAASB) on its new standalone standard for audits of less complex entities. The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE, is proportionate and tailored to the nature and circumstances of audits of smaller and less complex entities. Built on the foundation of the International Standards on Auditing (ISAs), it contains all the requirements necessary to obtain reasonable assurance.

IFAC CEO Kevin Dancey said: “IFAC has closely engaged with the IAASB throughout development of the ISA for LCE and provided extensive feedback on behalf of practitioners around the world. Our support is driven by the importance of less complex entities to all economies and our consistent understanding of the urgent need for action at the global level to address the significant risk of fragmentation to the international standard-setting ecosystem due to national and regional initiatives.”

Now that the ISA for LCE has been issued, IFAC encourages its member organizations to adopt or advocate for adoption of the ISA for LCE in their jurisdictions or promote voluntary use of the standard. IFAC’s member organizations—professional accountancy organizations (PAOs) around the world—are essential to how international standards are adopted and implemented given their relationships with the regulators and oversight bodies that often have ultimate or shared adoption authority.

In 2024, IFAC will begin gathering data about potential adoption plans and evaluations at the jurisdiction level, with the intention of reporting examples and other relevant data in the future as it does with other international standards and best practices that IFAC member organizations are required to adopt, implement, and report on. IFAC will also continue to closely coordinate with the IAASB on its adoption and implementation activities, including collaborating on global webinars and consideration of any future materials.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.

In their new joint report, Understanding Whistleblower Protection: Laws, Practices, Trends and Key Implementation Considerations, the International Federation of Accountants (IFAC) and Chartered Professional Accountants of Canada (CPA Canada) offer evidence-based research and practical perspectives on whistleblower protection legislation.

The report, developed with contributions from the Whistleblowing International Network, provides professional accountancy organizations (PAOs), professional accountants, relevant authorities, and policymakers globally with insights on current issues in adopting and implementing whistleblower protection legislation, and key policy considerations to help ensure that local frameworks are fit for purpose. The report builds off the International Bar Association and Government Accountability Project report published in 2021, Are Whistleblowing Laws Working? A Global Study of Whistleblower Protection Litigation, which highlights challenges to developing and implementing effective whistleblower protection frameworks.

Kevin Dancey, IFAC CEO, said: “Whistleblowers are widely recognized for the pivotal role they play in exposing financial wrongdoing, economic crimes, fraud, and corruption. Robust protection laws are needed to safeguard and support their contributions and promote trust and integrity in the public and private sector. The accountancy profession, with its strong public interest commitment, must champion means of protecting whistleblowers from retaliation and help ensure accountability for wrongdoers to foster ethical and responsible business.”

Pamela Steer, CPA Canada President and CEO, said: “While the significant expansion of legislative activity in this space is encouraging, it’s also evident that whistleblowing laws have generally fallen short in terms of their effectiveness. For whistleblower protection laws to positively contribute to the prevention and detection of corruption worldwide, people need reassurance that laws and practices exist and are working effectively—and this requires continuous transparency, action and education.”

IFAC and CPA Canada are hosting an online launch event on December 12, 2023, from 9:00 -10:30 am EDT to connect with experts about the ever-evolving realm of whistleblower protection legislation. The webinar will provide a platform for experts, policymakers and accountancy and legal professionals to discuss the role of whistleblowers and how they can help address some of the most serious issues facing society. Register today to stay current on this changing landscape.

About IFAC
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.

About CPA Canada
Chartered Professional Accountants of Canada (CPA Canada) is one of the largest national accounting organizations in the world, representing the Canadian accounting profession at the national and international levels. With over 220,000 members, CPA Canada supports the profession and acts in the public interest by promoting transparency in financial markets, preparing members for a rapidly evolving business environment and contributing to standard setting and public policy. Domestically, CPA Canada works with the provincial and territorial CPA accounting bodies who have the statutory authority to regulate the profession. Globally, it works together with international bodies to build a stronger accounting profession worldwide. cpacanada.ca

As the global voice of the accountancy profession, IFAC has long supported the establishment of the International Sustainability Standards Board (ISSB) to develop a comprehensive global baseline of sustainability disclosures—now endorsed by IOSCO and ready to be adopted and implemented around the world.  To demonstrate our commitment to seeing this initiative succeed, IFAC signed on as an inaugural member of The ISSB Partnership Framework for Capacity Building, launched one year ago at COP27 in Sharm El-Sheikh, to support preparers, investors and other capital market stakeholders to use IFRS Sustainability Disclosure Standards.

One year later, the IFRS Foundation’s new Knowledge Hub is being launched to help fill the “knowledge gaps” which must be addressed in the short-, medium- and long-term to achieve the goal of a harmonized system for high-quality sustainability-related financial information, a global baseline established via the ISSB Standards.

Education materials, like the forthcoming IFRS Foundation e-learning curriculum and the content IFAC and others contribute to the IFRS Foundations new Knowledge Hub, will assist professional accountants, and others, in applying IFRS S1 and IFRS S2 and can provide a starting point for IFAC Member Bodies who plan to promote sustainability competency and learning amongst their professional membership.

IFAC’s policy, advocacy, and thought leadership work—including benchmarking of sustainability-related financial disclosures and assurance practice, advocacy for adoption of IFRS S1 and IFRS S2 using a Building Blocks approach, and guidance for professional accountants working inside of companies—all contribute towards building capacity within the accountancy profession and we urge our Member Bodies around the world to join in this effort. 

IFAC CEO Kevin Dancey said, “Professional accounting organizations (PAOs) and the largest global accountancy networks (i.e., the Forum of Firms) must be leaders in capacity building and education.  Professional accountants—who are subject to the IESBA Code of Ethics—have a critical role to play in transforming high-quality standards into high-quality information, and then providing assurance on that information in accordance with standards developed by the International Auditing and Assurance Standards Board.”

The role of the accountancy profession will come into sharper focus as sustainability-related reporting and its assurance transitions from voluntary practice to mandatory requirements around the world.  IFAC’s new publication on integrated internal control, Building Trust in Sustainability Reporting: The Urgent Need for Integrated Internal Control, demonstrates the critical role and expertise of professional accountants related to data, systems, processes, and internal controls—all necessary for companies to deliver high-quality, decision-useful information for investors, capital markets, and all stakeholders.

IFAC Contributions to ISSB Knowledge Hub:

• Building Trust in Sustainability Reporting – The Urgent Need for Integrated Internal Control
• Greenhouse Gas Reporting Building Blocks for Accountants
• A Building Blocks Approach for Reporting Sustainability-Related Information
• How Global Standards Become Local: Using the Sustainability Building Blocks
• The State of Play:  2019 – 2021 Trends & Analysis
• The State of Play, Beyond the G20
• Getting to Net Zero: A Global Review of Corporate Disclosures
• The Role of the CFO and Finance Function in the Climate Transition

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.

Through an integrated internal control environment based on an integrated mindset, companies will achieve greater connectivity of functions, processes and systems leading to enhanced data quality to improve decision making on strategy, risk, opportunity management and governance-related matters. This is the foundation for transitioning to a more sustainable business model and enhancing investor and stakeholder confidence in sustainability performance.

As world leaders gather for COP 28, ACCA (the Association of Chartered Accountants), IFAC (the International Federation of Accountants) and professional services firm PwC released a new report: The role of the CFO and finance function in the climate transition: driving value and sustainability, based on a survey of 1,000 senior finance professionals around the world.

The research reveals that almost half of respondents (46%) have yet to produce a plan for reducing their carbon emissions. Alarmingly, 70% of those respondents without an emissions plan say they currently have no intention of developing one. This is a significant problem given that successful transition planning to a low carbon business starts with the development of a robust emissions reduction plan.

The report also says that that involving CFOs and finance teams in the emissions reduction planning is likely to accelerate progress. They should embrace this because, although they may not always be the ‘owner’ of the sustainability agenda, CFOs can embed climate transition priorities into business planning and resource allocation, and enable high-quality sustainability reporting internally and externally.

The research recommends that finance teams need to develop the right skills and expertise to continue increasing their contribution to a climate transition. For CFOs, balancing the short-term operational priorities of the finance team whilst simultaneously upskilling and equipping the team to support the wider organization’s net zero initiatives longer term must now be a critical imperative.

Helen Brand, chief executive of ACCA said: ‘The accountancy and finance profession can enable organizations to achieve their net-zero ambitions in a fair and inclusive way. They can also support the just transition to a low-carbon economy by helping their organizations to seize the associated business benefits. As COP28 begins, this report is a call to action for professional accountants everywhere to play their part in helping their organizations to reduce their carbon emissions and support the climate transition.’

Asmaa Resmouki, President of IFAC, commented: "The expertise of accounting and finance professionals in combatting climate change is absolutely essential if we are to make the progress the planet so desperately needs."

"This report corroborates IFAC’s prior research into corporate disclosures on emissions targets and transition plans for achieving them. Companies need to improve the decision-usefulness of their transition plans and how they communicate them to stakeholders."

David Russell, Finance Transformation Leader, PwC, added: "This report highlights a critical gap where some businesses lack a clear roadmap to meet their emissions targets and the ability to measure and report progress against their goals. It’s imperative for finance leaders not just to drive the change towards sustainability but also to build trust in the reporting of progress towards sustainability goals. CFOs can play a pivotal role in integrating environmental considerations into strategy, planning and reporting – ensuring that businesses not only contribute positively to the climate agenda but also adapt and thrive in a rapidly changing economic landscape."

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.

The International Federation of Accountants (IFAC) is pleased to announce Mr. Charles Tilley OBE, FCMA, CGMA of the UK, as the esteemed recipient of the 2023 IFAC Global Leadership Award, celebrating his influence and dedication to the global accountancy profession.

Charles Tilley, a renowned advocate for integrated reporting and integrated thinking, played a pivotal role in the development of the Integrated Reporting Framework, the conception of the International Integrated Reporting Council (IIRC), and later became CEO of the IIRC. He oversaw the merger of the IIRC and the Sustainability Accounting Standards Board (SASB) into the Value Reporting Foundation, which was subsequently integrated into the IFRS Foundation. His ongoing contributions to integrated reporting and thinking continued while chairing the IFRS Foundation’s Integrated Reporting and Connectivity Council, providing advice to the Foundation’s trustees and to its two standard-setting boards.

For 15 remarkable years, as the Chief Executive of the Chartered Institute of Management Accountants (CIMA), Mr. Tilley brought about transformation in the positioning of management accounting and professional accountants in business and the public sector within the profession and in society. His relentless efforts have elevated the relevance of the profession in the context of the needs of organizations and capital markets. His post-2008 global financial crisis endeavors focused keenly on fortifying trust in the capital markets, emphasizing ethics and good governance and the critical role of professional accountants in long-term value creation.

Mr. Tilley’s visionary leadership was further evident when he orchestrated a landmark partnership culminating in the formation of the Association of International Certified Professional Accountants and the inception of the Chartered Global Management Accountant (CGMA) designation. 

Throughout his career, Mr. Tilley has steered the direction of management accounting thought leadership. This encompasses developments in both external and internal reporting, performance management, and the progressive evolution of the CFO and finance function roles. Under his visionary leadership from 2014 to 2019, the Professional Accountants in Business (PAIB) Advisory Group underwent transformative changes, fostering enhanced collaboration and thought leadership on behalf of the global profession. His tenure witnessed the inception of significant initiatives such as the future-ready CFO series and the exploration of the CFO's role in value creation.

This designation now stands as a global hallmark of excellence in management accounting and finance leadership.

"Charles is not only a trailblazer in the accountancy realm but also an inspirational figure who has tirelessly championed change, innovation, and ethical practices," remarked IFAC President Asmaa Resmouki. "His commitment to the profession and his transformative initiatives, including the creation of the CGMA designation and his work in integrated reporting and advancing management accounting, underline his deservingness of this recognition."

On receiving this award, Mr. Tilley remarked “I am delighted and honoured to receive this prestigious award. Over a fifty-year accountancy career including partnership at KPMG and investment banking CFO roles, the profession has looked after me well and I am pleased to have contributed to its development. It has a critical role and needs to remain dynamic and responsive to the ever-changing needs of business and society.”

Instituted in 2017 by the IFAC Board, the IFAC Global Leadership Award in Honor of Robert Sempier celebrates individuals for their unparalleled contributions to the worldwide accountancy profession. The tribute salutes the legacy of Robert Sempier, IFAC’s inaugural executive director, who significantly shaped the profession's global landscape.

The honor was conferred during IFAC’s Council meeting held on November 15, 2023.

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.

The International Federation of Accountants (IFAC) announced its newest Board member and several reappointments to the Board this week. With these changes, IFAC will maintain a female-majority Board for the fifth consecutive year.

The new and reappointed IFAC Board members and their nominating member organizations are:

New IFAC Board appointments:

• Khalilullah Shaikh (The Institute of Chartered Accountant of Pakistan, Pakistan)

IFAC Board Reappointments:

• Atul Gupta (The Institute of Chartered Accountants of India, India)
• Kohei Kan (The Japanese Institute of Certified Public Accountants, Japan)
• Chiara Mio (The Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili, Italy)
• Taryn Rulton (Chartered Accountants Australia & New Zealand, Australia)

New IFAC Member Organizations Admitted

In addition to the election of new Board members, the IFAC Council also approved new member and associate member organizations.

New IFAC Members:

• Ordem dos Contabilistas e Auditores de Moçambique (OCAM) – Mozambique
• Palestinian Association of Certified Public Accountants (PACPA) – Palestine

New Associates:

• Namibia Institute for Professional Accountants (NIPA) – Namibia

The new appointments, reappointments, and membership decisions were approved at IFAC’s 2023 Council meeting, held in Vienna on November 15-16.

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in more than 135 jurisdictions, representing millions of professional accountants in public practice, education, government service, industry, and commerce.