What are the Fundamental Principles of Professional Ethics?
The ethical conduct of professional accountants and auditors is controlled by a set of criteria they must conform to. Auditors have a direct responsibility to the shareholders of a reporting entity (because auditors are appointed by the shareholders, not by management), but it is generally accepted that the fundamental principles of professional ethics do not […]
ISQC 1: Relevant Ethical Requirements
相关职业道德要求 Para 20 The firm shall establish policies and procedures designed to provide it with reasonable assurance that the firm and its personnel comply with relevant ethical requirements. 第20段：会计师事务所应当制定政策和程序，以合理保证会计师事务所及其人 员遵守相关职业道德要求。 Independence | 独立性 Para 21: The firm shall establish policies and procedures designed to provide it with reasonable assurance that the firm, its personnel and, […]
Code of Ethics for Professional Accountants – General
Code of Ethics for Professional Accountants – General – PDF 5
Code of Ethics for Professional Accountants – Confidentiality
Code of Ethics for Professional Accountants – Confidentiality – PDF 7
