Association of Certified and Corporate Accountants

Professional Ethics

A framework of principles for the conduct of our members.

Code of Professional Ethics

The professional code of ethics provides specific guidance to members in business and practice.

Rather than setting out rules, the code presents guidelines for a framework of principles, which members are expected to observe strictly in all aspects of their professional behaviours.

Fundamental Principles

Integrity

Members shall be straightforward and honest in all professional and business relationships.

Objectivity

Members shall not allow bias, conflict of interest, or undue influence to override professional judgments.

Professional Competence

Members shall maintain professional knowledge and skill at the level required to ensure competent service.

Confidentiality

Members shall respect the confidentiality of information acquired as a result of professional relationships.

Professional Behaviour

Members shall comply with relevant laws and regulations and avoid any action that discredits the profession.

Compliance & Discipline

Members and students are required to conform to the Code and Articles, Constitution and Regulations of the Association.

Breaching thereof renders a member or student subject to disciplinary measures.