Code of Ethics

Professional Ethics

The fundamental ethical principles that guide Statutory Auditors and Certified Public Accountants.

The five fundamental principles of ethics

The IESBA Code of Ethics is founded upon five fundamental principles.

To be straightforward and honest in all professional and business relationships.

To not allow bias, conflict of interest or undue influence to override professional judgement.

To maintain knowledge and skills at the appropriate level and to act with due care.

To respect the confidentiality of information obtained in the course of professional work.

To comply with laws and regulations and to avoid any conduct that discredits the profession.

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