Ethics in exam-supporting documents of professional accounting associations

Abstract This article aims to find out the degree which selected professional associations across globe publicly share their exams’ preparatory materials, whether ethics features in these materials and of transparency how much is featured curricula are somehow linked size (and hence availability resources). The selection includes largest IFAC member bodies from worlds’ most populous countries non-merged international accountancy association, ACCA for comparison as well Romanian body, CECCAR due origins. part a wider research through I attempt give 360-degree view education accounting profession then reach conclusion its stakeholders feel that it sufficient, relevant enforceable. will starting point educators adapt teaching they see fit. Already have looked at included economic faculties’ (through desktop-review content, interviews with professors questionnaires students) enhance this current by further looking into taught, examined implemented associations’ Initial Continuous Professional Development programs. conclusions were there was large variation between transparently published exam preparation also featured. inclusion not associations.