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International Federation of Accountants (IFAC)

Code of Ethics for Professional Accountants

CONTENTS

PREFACE

PART A: GENERAL APPLICATION OF THE CODE
100 Introduction and Fundamental Principles
110 Integrity
120 Objectivity
130 Professional Competence and Due Care
140 Confidentiality
150 Professional Behavior

Админовский Админ Админович 30.11.2011 12:52:27

International Education Standards 1-8

The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards, and speaking out on public interest issues where the profession’s expertise is most relevant.

Админовский Админ Админович 30.11.2011 12:46:09

INTERNATIONAL EDUCATION STANDARD IES 1 ENTRY REQUIREMENTS TO A PROGRAM OF PROFESSIONAL ACCOUNTING EDUCATION

The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards, and speaking out on public interest issues where the profession’s expertise is most relevant.

Админовский Админ Админович 25.11.2011 17:04:03

Recognition of Pre-Certification Education Providers By IFAC Member Bodies

The IFAC Education Committee approved this Paper for publication in December 2002. The mission of IFAC is the worldwide development and enhancement of an accountancy profession with harmonized standards, able to provide services of consistently high quality in the public interest. The Education Committee’s mission is to serve the public interest by the worldwide advancement of education and development for professional accountants leading to harmonized standards. The Education Committee welcomes comments on this Paper.

Админовский Админ Админович 25.11.2011 17:01:13
 

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