Chapter 16
Professional Ethics and Misconduct
CHAPTER OUTLINE
16.2 Meaning of Professional Ethics
16.3 Meaning of Professional Misconduct
16.4 Schedules to the Chartered Accountants Act. 1949 Relating to Professional Misconduct
16.5 Enquiry into Charges of Misconduct of Chartered Accountants
16.1 INTRODUCTION
The ‘code of conduct’ is essentially a set of professional ethical standards regulating the relationship of chartered accountants with their clients, employers, employees, fellow members of the group and the public in general. According to the International Federation of Accountants, the ethical requirements of any accountancy body should be based on integrity, objectivity, independence, confidentiality, high technical ...
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