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1、InternationalEthics StandardsBoard forAccountantsJune 2005Revised July 2009Code of Ethics for ProfessionalAccountantsInternational Federationof AccountantsInternational Ethics Standards Board for AccountantsInternational Federation of Accountants545 Fifth Avenue,14th FloorNew York,New York 10017 USA
2、This Code of Ethics for Professional Accountants was prepared by the International EthicsStandards Board for Accountants(IESBA),an independent standard-setting body within theInternational Federation of Accountants(IFAC).The IESBA develops and issues in the publicinterest high-quality ethics standar
3、ds and other pronouncements for professional accountants fbruse around the world.It encourages member bodies to adopt high standards of ethics for theirmembers and promotes good ethical practices globally.The IESBA also fosters internationaldebate on ethical issues faced by accountants.This publicat
4、ion may be downloaded free-of-charge from the IFAC website:http:/www.ifac.org.The approved text is published in the English language.The mission of IFAC is to serve the public interest,strengthen the worldwide accountancyprofession and contribute to the development of strong international economies
5、by establishingand promoting adherence to high-quality professional standards,furthering the internationalconvergence of such standards and speaking out on public interest issues where the professionsexpertise is most relevant.CODE OF ETHICS FORPROFESSIONAL ACCOUNTANTSCONTENTSPagePREFACE.4PART A:GEN
6、ERAL APPLICATION OF THE CODE.5100 Introduction and Fundamental Principles.6110 Integrity.11120 Objectivity.12130 Professional Competence and Due Care.13140 Confidentiality.14150 Professional Behavior.16PART B:PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE.17200 Introduction.18210 Professional Appointme
7、nt.23220 Conflicts of Interest.26230 Second Opinions.28240 Fees and Other Types of Remuneration.29250 Marketing Professional Services.31260 Gifts and Hospitality.32270 Custody of Client Assets.33280 Objectivity-All Services.34290 Independence-Audit and Review Engagements.35291 Independence-Other Ass
8、urance Engagements.84PART C:PROFESSIONAL ACCOUNTANTS IN BUSINESS.Ill300 Introduction.112310 Potential Conflicts.115320 Preparation and Reporting of Information.116330 Acting with Sufficient Expertise.117340 Financial Interests.118350 Inducements.120DEFINITIONS.122EFFECTIVE DATE.1293CODE OF ETHICS FO
9、R PROFESSIONAL ACCOUNTANTSPREFACEThe mission of the International Federation of Accountants(IFAC),as set out in its constitution,is to serve the public interest,continue to strengthen the accountancy profession worldwide,contribute to the development of strong international economies by establishing
10、 and promotingadherence to high-quality professional standards,furthering the international convergence ofsuch standards,and speaking out on public interest issues where the profession expertise ismost relevant.In pursuing this mission,the IFAC Board has established the International EthicsStandards
11、 Board for Accountants to develop and issue,under its own authority,high qualityethical standards and other pronouncements for professional accountants for use around theworld.This Code of Ethics for Professional Accountants establishes ethical requirements forprofessional accountants.A member body
12、of IFAC or firm shall not apply less stringentstandards than those stated in this Code.However,if a member body or firm is prohibited fromcomplying with certain parts of this Code by law or regulation,they shall comply with all otherparts of this Code.Some jurisdictions may have requirements and gui
13、dance that differ from those contained in thisCode.Professional accountants in those jurisdictions need to be aware of those differences andcomply with the more stringent requirements and guidance unless prohibited by law orregulation.4PART AGENERAL APPLICATION OF THE CODEPageSection 100 Introductio
14、n and Fundamental Principles.6Section 110 Integrity.11Section 120 Objectivity.12Section 130 Professional Competence and Due Care.13Section 140 Confidentiality.14Section 150 Professional Behavior.165CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTSSECTION 100Introduction and Fundamental Principles100.1 A d
15、istinguishing mark of the accountancy profession is its acceptance of theresponsibility to act in the public interest.Therefore,a professional accountantsresponsibility is not exclusively to satisfy the needs of an individual client or employer.In acting in the public interest,a professional account
16、ant shall observe and comply withthis Code.If a professional accountant is prohibited from complying with certain partsof this Code by law or regulation,the professional accountant shall comply with allother parts of this Code.100.2 This Code contains three parts.Part A establishes the fundamental p
17、rinciples ofprofessional ethics for professional accountants and provides a conceptual frameworkthat professional accountants shall apply to:(a)Identify threats to compliance with the fundamental principles;(b)Evaluate the significance of the threats identified;and(c)Apply safeguards,when necessary,
18、to eliminate the threats or reduce them to anacceptable level.Safeguards are necessary when the professional accountantdetermines that the threats are not at a level at which a reasonable and informedthird party would be likely to conclude,weighing all the specific facts andcircumstances available t
19、o the professional accountant at that time,thatcompliance with the fundamental principles is not compromised.A professional accountant shall use professional judgment in applying this conceptualfiamework.100.3 Parts B and C describe how the conceptual framework applies in certain situations.They pro
20、vide examples of safeguards that may be appropriate to address threats tocompliance with the fundamental principles.They also describe situations wheresafeguards are not available to address the threats,and consequently,the circumstanceor relationship creating the threats shall be avoided.Part B app
21、lies to professionalaccountants in public practice.Part C applies to professional accountants in business.Professional accountants in public practice may also find Part C relevant to theirparticular circumstances.100.4 The use of the word shall“in this Code imposes a requirement on the professionala
22、ccountant or firm to comply with the specific provision in which“shall“has beenused.Compliance is required unless an exception is permitted by this Code.Fundamental Principles100.5 A professional accountant shall comply with the following fundamental principles:(a)Integrity-to be straightforward and
23、 honest in all professional and businessrelationships.(b)Objectivity-to not allow bias,conflict of interest or undue influence of others tooverride professional or business judgments.6CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS(c)Professional Competence and Due Care-to maintain professional knowledg
24、eand skill at the level required to ensure that a client or employer receivescompetent professional services based on current developments in practice,legislation and techniques and act diligently and in accordance with applicabletechnical and professional standards.(d)Confidentiality-to respect the
25、 confidentiality of information acquired as a resultof professional and business relationships and,therefore,not disclose any suchinformation to third parties without proper and specific authority,unless there is alegal or professional right or duty to disclose,nor use the information for thepersona
26、l advantage of the professional accountant or third parties.(e)Professional Behavior-to comply with relevant laws and regulations and avoidany action that discredits the profession.Each of these fundamental principles is discussed in more detail in Sections 110-150.Conceptual Framework Approach100.6
27、 The circumstances in which professional accountants operate may create specificthreats to compliance with the fundamental principles.It is impossible to define everysituation that creates threats to compliance with the fundamental principles and specifythe appropriate action.In addition,the nature
28、of engagements and work assignmentsmay differ and,consequently,different threats may be created,requiring the applicationof different safeguards.Therefore,this Code establishes a conceptual framework thatrequires a professional accountant to identify,evaluate,and address threats tocompliance with th
29、e fundamental principles.The conceptual framework approachassists professional accountants in complying with the ethical requirements of thisCode and meeting their responsibility to act in the public interest.It accommodatesmany variations in circumstances that create threats to compliance with thef
30、undamental principles and can deter a professional accountant from concluding that asituation is permitted if it is not specifically prohibited.100.7 When a professional accountant identifies threats to compliance with the fundamentalprinciples and,based on an evaluation of those threats,determines
31、that they are not atan acceptable level,the professional accountant shall determine whether appropriatesafeguards are available and can be applied to eliminate the threats or reduce them to anacceptable level.In making that determination,the professional accountant shallexercise professional judgmen
32、t and take into account whether a reasonable andinformed third party,weighing all the specific facts and circumstances available to theprofessional accountant at the time,would be likely to conclude that the threats wouldbe eliminated or reduced to an acceptable level by the application of the safeg
33、uards,such that compliance with the fundamental principles is not compromised.100.8 A professional accountant shall evaluate any threats to compliance with thefundamental principles when the professional accountant knows,or could reasonablybe expected to know,of circumstances or relationships that m
34、ay compromisecompliance with the fundamental principles.7CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS100.9 A professional accountant shall take qualitative as well as quantitative factors intoaccount when evaluating the significance of a threat.When applying the conceptualframework,a professional acc
35、ountant may encounter situations in which threats cannotbe eliminated or reduced to an acceptable level,either because the threat is toosignificant or because appropriate safeguards are not available or cannot be applied.Insuch situations,the professional accountant shall decline or discontinue the
36、specificprofessional service involved or,when necessary,resign from the engagement(in thecase of a professional accountant in public practice)or the employing organization(inthe case of a professional accountant in business).100.10 A professional accountant may inadvertently violate a provision of t
37、his Code.Depending on the nature and significance of the matter,such an inadvertent violationmay be deemed not to compromise compliance with the fundamental principlesprovided,once the violation is discovered,the violation is corrected promptly and anynecessary safeguards are applied.100.11 When a p
38、rofessional accountant encounters unusual circumstances in which theapplication of a specific requirement of the Code would result in a disproportionateoutcome or an outcome that may not be in the public interest,it is recommended thatthe professional accountant consult with a member body or the rel
39、evant regulator.Threats and Safeguards100.12 Threats may be created by a broad range of relationships and circumstances.When arelationship or circumstance creates a threat,such a threat could compromise,or couldbe perceived to compromise,a professional accountants compliance with thefundamental prin
40、ciples.A circumstance or relationship may create more than onethreat,and a threat may affect compliance with more than one fundamental principle.Threats fall into one or more of the following categories:(a)Self-interest threat-the threat that a financial or other interest willinappropriately influen
41、ce the professional accountant judgment or behavior;(b)Self-review threat-the threat that a professional accountant will notappropriately evaluate the results of a previous judgment made or serviceperformed by the professional accountant,or by another individual within theprofessional accountants fi
42、rm or employing organization,on which theaccountant will rely when fonning a judgment as part of providing a currentservice;(c)Advocacy threat-the threat that a professional accountant will promote a clientsor employers position to the point that the professional accountants objectivity iscompromise
43、d;(d)Familiarity threat-the threat that due to a long or close relationship with a clientor employer,a professional accountant will be too sympathetic to their interests ortoo accepting of their work;and8CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS(e)Intimidation threat the threat that a professional
44、 accountant will be deterredfrom acting objectively because of actual or perceived pressures,includingattempts to exercise undue influence over the professional accountant.Parts B and C of this Code explain how these categories of threats may be created fbrprofessional accountants in public practice
45、 and professional accountants in business,respectively.Professional accountants in public practice may also find Part C relevantto their particular circumstances.100.13 Safeguards are actions or other measures that may eliminate threats or reduce them toan acceptable level.They fall into two broad c
46、ategories:(a)Safeguards created by the profession,legislation or regulation;and(b)Safeguards in the work environment.100.14 Safeguards created by the profession,legislation or regulation include:Educational,training and experience requirements for entry into the profession.Continuing professional de
47、velopment requirements.Corporate governance regulations.Professional standards.Professional or regulatory monitoring and disciplinary procedures.External review by a legally empowered third party of the reports,returns,communications or information produced by a professional accountant.100.15 Parts
48、B and C of this Code discuss safeguards in the work environment fbr professionalaccountants in public practice and professional accountants in business,respectively.100.16 Certain safeguards may increase the likelihood of identifying or deterring unethicalbehavior.Such safeguards,which may be create
49、d by the accounting profession,legislation,regulation,or an employing organization,include:Effective,well-publicized complaint systems operated by the employingorganization,the profession or a regulator,which enable colleagues,employersand members of the public to draw attention to unprofessional or
50、 unethicalbehavior.An explicitly stated duty to report breaches of ethical requirements.Ethical Conflict Resolution100.17 A professional accountant may be required to resolve a conflict in complying with thefundamental principles.100.18 When initiating either a formal or informal conflict resolution