At the heart of the Chartered Accounting profession is a responsibility to act in the public interest. This is akin to a social contract that pledges ethical practice, underpinned by the principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.
Our commitment to ethical practice is set down in the Institute by-laws and in our professional standards, including APES110 Code of Ethics for Professional Accountants. Because ethical problem-solving can often be a challenging area, additional resources are available to assist Chartered Accountants.
Dealing with ethical matters through conversations can help members navigate the complexities of ethical judgment and decision-making. For example, members who are faced with a specific ethical problem could seek advice from their peers on the Chartered Accountants Advisory Group.
To further assist members, the following ethics resources are available through our colleagues in the Global Accounting Alliance (GAA) and other organisations.