Code of Ethics

The Code establishes a conceptual framework for all Certified Public Accountants to ensure compliance with the five fundamental principles of professional ethics. These principles are integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Under the framework, all Certified Public Accountants will be required to identify threats to these fundamental principles and take all possible measures to ensure that the principles are not compromised. The framework applies to all Certified Public Accountants, whether in practice or not.

Certified Public Accountants are expected to demonstrate the highest standards of professional conduct and to take into consideration the public interest. Ethical behaviour by Certified Public Accountants plays a vital role in ensuring public trust in financial reporting and business practices and upholding the reputation of the accountancy profession.

The Code of Ethics helps the members of the ASSOCIATION to meet these obligations by providing them with ethical guidance. The Code applies to all members, students, affiliates, employees of member firms and, where applicable, member firms, in all of their professional and business activities, whether remunerated or voluntary.

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