Professional Ethics

Ethics and Morality

General Ethics

Ethical absolutists Ethical relativists

Above the law below the ideal Continuity education and lifelong learning Competence Integrity Attuned to broad business issues Objectivity

Professional Ethics

5 Core Values of CPA Profession

Principles of CPA Professional Conduct

Responsibility The Public Interest Integrity Objectivity and Independent Due care Scope and nature of services

Principles of CPA Professional Conduct

Responsibilities: In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgment in all their activities (AICPA, 1993)

Responsibilities include:
Improve the art of accounting

Maintain the publics confidence in the profession

Carry out the self-regulatory activities

Principles of CPA Professional Conduct

The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism

Public interest all collective well-being of the community of people and institutions that CPAs serve

Principles of CPA Professional Conduct

Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity

Integrity is a benchmark (point of reference) by which members must ultimately judge all decision made in engagement the quality on which public trust is based To meet this principle, members must be honest and candid

Principles of CPA Professional Conduct

Objectivity and Independence A member should maintain objectivity and be free from conflicts of interests in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services Objectivity impartial and unbiased

Principles of CPA Professional Conduct

Due Care A member should observe the professions technical and ethical standards, strive continually to improve competence and quality of services, discharge professional responsibility to the best of the members ability

Due care competence and diligence Competence product of education and experience Diligence steady, earnest, and energetic application and effort in performing the services

Principles of CPA Professional Conduct

Scope and Nature of Services A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided

Applies only to a member who renders services to the public

Aturan Etika Kompartement Akuntan Publik

Independensi, Integritas, Objektivitas (100) Standar Umum (200)

Standar Umum
Kompetensi profesional Kecermatan dan keseksaman profesional Perencanaan dan supervisi Data relevan yang memadai

Ketaatan pada standar Prinsip-prinsip akuntansi

Aturan Etika Kompartement Akuntan Publik

Tanggung Jawab kepada Klien (300)
Informasi klien yang rahasia Fee profesional Tanggung Jawab kepada Rekan Seprofesi (400) Tanggung jawab Komunikasi antar akuntan publik Perikatan atestasi

Aturan Etika Kompartement Akuntan Publik

Tanggung Jawab dan Praktik Lain (500) Perbuatan dan perkataan yang mendiskriditkan Iklan, promosi, dan kegiatan pemasaran lainnya Komisi dan Fee Referal
Komisi Fee Referal Bentuk organisasi dan KAP