Code of Professional Conduct

Mais informações

SPAIN´S POLITICAL ORGANIZATION

por LUCIA CRESPO PELAEZ

The Relationship Between Parliament and the Courts in Law-Making

por Carl Trewin

The Four Agreements for Temple U.

por David Sorin

Mapping Cronyism

por Michael Burns

Code of Professional Conduct

section 110

INTERGRITY

TRUTHFULNESS

FAIR DEALINGS

HONEST

STRAIGHT fORWARD

Subtopic

Section 120

OBJECTIVITY

NO UNDUE INFLUENCE ON OTHERS

NO CONFLICT OF INTEREST

NOT BIAS

CONCEPTUAL APPROACH(FRAMEWORK)

APPLY THE SAFEGUARDS ON THE THREATS (REACTION)

Two broad categories

2. Safeguards in WORK ENVIRONMENT

1. Safeguards implemented by

PROFESSION

LEGISLATION

REGULATION

CONSIDER THE SIGNIFICANCE OF THE THREAT(EVALUATE)

IDENTIFY THE THREATS TO COMPLIANCE TO FUNDAMENTAL PRINCIPLES

ADVOCACY THREAT

CA Promote a client's position/opinion to the a point that subsequent objectivity may be compromised

FAMILIARIITY THREAT

Due to LONG or CLOSE RELATIONSHIP with client

IF Chartered AccountantIS:

Too INTERESTS of client

Too SYMPATHETIC

INTMIDATION THREATS

Chartered Accountant Is DETERRED From acting OBJECTIVELY Because of THREATS Actual or Perceived (discourage through doubt or fear)

SELF REVIEW

When a previous JUDGEMENT needs to be re-evaluated by a CA that was originally responsible for the judgement SELF judgement re-evaluate (Not done properly

SELF INTEREST

Financial or other INTERESTS Of Chartered Accountant/immediate or close family His judgement or behavior Improperly influence

Section 150

PROFESSIONAL BEHAVIOUR

RESPONSIBILITIES TO COLLEAGUES

RECRUITING

SIGNING CONVENTION FOR REPORTS AND CERTIFICATES

MULTIPLE FIRMS

PUBLICITY,ADVERTISING AND SOLICITATION

GENERAL REQUIREMENTS

Section 140

CONFIDENTIALITY

DISCLOSE WHEN:

Professional duty or right to disclosure

Required by law during litigation

Required by law & authorized by client

Not for Own advantage

Only with Specific Authorization to third parties disclosed.

Respect Confidentiality (refrain from disclosing) of Information

Section 130

PROFESSIONAL COMPETENCE AND DUE CARE

2 PHASES

MAINTANTED THROUGH:

AND PEOPLE WORKING FOR YOU.

CONTINUED DEVELOPMENT OF STAFF

UNDERSTANDING DEVELOPMENT

CONTINUING AWARENESS

ATTAINMENT

KNOWLEDGE AND SKILL MAINTAINED THAT ENSURES COMPETENCE AND PROFESSIONAL SERVICES AND ACTS DILIGENTLY IN ACCORDANCE WITH THE TECHNICAL AND PROFESSIONAL STANDARDS