CODE OF ETHICS AND CONDUCT:

Ethics

Ethics in Professional Accountancy

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

Professional accountants must not only be qualified, but should also act ethically under any circumstances. Because of these high expectations set out by the International Federation of Accountants (IFAC), Professional Accountants have adopted codes of ethics; also known as codes of professional conduct. These ethical codes go beyond the requirements of law and regulations. Each of the major professional association of accountants has issued a code of ethics.