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Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
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This questions and answers (Q&As) publication was released by the staff of the IESBA to support the adoption and implementation of the IESBA’s Code of Ethics for Professional Accountants. These Q&As cover issues related to materiality, partner rotation, public interest entities, and network firms, among several other topic areas.
A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. In acting in the public interest, a professional accountant shall observe and comply with this Code.
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