Code of Ehics
There is no doubt that accountants face
ethical dilemmas from time to time, the same as individuals do. There is also a
threat that those professions might abuse their power and privileges to harm public
welfare. When they have the problems of ‘weakness of will’, in order to uphold
the professional image, one source they can refer to is the "Codes of Ethics".
There are five basic principles in the Code of Ethics, namely:
- Integrity
- Competence
- Independence
- Confidentiality
- Due Care
NZICA
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