Ethical principles, the Code and Auditor Independence

Thu, 09 Jul 2009 01:42:00 GMT

In April I wrote: As a member of CPA Australia, you are obliged to comply with the Code of Ethics for Professional Accounts (APES 110). It applies to all members, not just those in public practice, and not just to those who are providing auditing and assurance services.

The Code of Ethics outlines the ethical principles with which you must comply, being: integrity; objectivity; professional competence and due care; confidentiality; and professional behaviour. An important part of the Code for members providing auditing and assurance services is Section 290, entitled 'Independence - Assurance Engagements'.

Members' Handbook - codeofethics tag

Ethical principles, the Code and Auditor Independence