Section 150 of APES 110 Code of Ethics for Professional Accountants provides that the principle of professional behaviour imposes an obligation on members to comply with relevant laws and regulations and avoid any action or omission that may bring discredit to the profession. 
 
In addition, members are reminded of their obligations under paragraph 350.7 of the Code, which requires that members not offer an inducement to improperly influence the professional judgement of a third party. 
 
The Chartered Accountants Advisory Group is available on a free and confidential basis to offer guidance to members who encounter such pressures. Contact your Regional Manager to be assigned to a member of the CAAG group who will make contact with you within 48 hours to give you appropriate counselling and support. 
 

• The Institute: Return to article, Professional Conduct: Doing business overseas