The Code of Ethics for Professional Accountants includes the following provisions: Section 110 - INTEGRITY. 110.10 The principle of integrity imposes an obligation on all professional accountants to be straightforward and HONEST in professional and business relationships. Integrity also implies fair dealing and truthfulness. Also: Section 150 - PROFESSIONAL BEHAVIOR. The principle of professional behavior imposes an obligation on professional accountants to comply with relevant laws and regulations and AVOID any action that may BRING DISCREDIT to the profession. This includes actions which a reasonable and informed third party, having knowledge of all relevant information, would conclude negatively affects the good reputation of the profession. The reason why Ethics is included in the course for Accountancy students is to emphasize the role of future Accountants in Society - that is to uphold integrity and maintain the highest standards in professionalism. This goes to all my students. If you get what I mean. I will never tolerate any action of dishonesty. Professional Skepticism, got that. I was really right from the start. I am not a CPA for nothing. Mistake ONE, Mistake ALL.
Posted on: Thu, 11 Sep 2014 12:50:29 +0000
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