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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

PART B: PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE
200 Introduction
210 Professional Appointment
220 Conflicts of Interest
230 Second Opinions
240 Fees and Other Types of Remuneration
250 Marketing Professional Services
260 Gifts and Hospitality
270 Custody of Client Assets
280 Objectivity – All Services
290 Independence – Audit and Review Engagements
291 Independence – Other Assurance Engagements

PART C: PROFESSIONAL ACCOUNTANTS IN BUSINESS
300 Introduction
310 Potential Conflicts
320 Preparation and Reporting of Information
330 Acting with Sufficient Expertise
340 Financial Interests
350 Inducements

DEFINITIONS

EFFECTIVE DATE

ВложениеРазмер
скачать "Code of Ethics for Professional Accountants"521.89 КБ
Админовский Админ Админович 30.11.2011 12:52:27