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Code of Professional Ethics

CODE OF PROFESSIONAL ETHICS:
Accountants who prepare accounting statements and auditors who verify them have an immense responsibility to ensure that their statements present a true and fair view of the state of affairs of the company. Many people managers, workers, investors, lenders, suppliers, tax authorities, bankers. etc., within and outside the organization rely on the audited financial statements. Duties of accountants and auditors demand a high level of ethics.
Also knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor’s reporting. Recent problems in financial markets, collapse of the world economies and a large number of substantial corporations throughout the world have attracted attention to ethical standards practiced within the accountancy profession.
The importance of ethics in professional accountancy cannot be over emphasized. Businesses and the financial world are adopting International Ethics Standards Board for Accountants® (IESBA®). It is, therefore, becoming all the more necessary to adhere to certain Code of Ethics prescribed by national and international accountancy bodies and CGA-PAKISTAN®.
The International Ethics Standards Board for Accountants® (IESBA®) is an independent standard-setting body that serves the public interest by setting robust, internationally appropriate ethics standards, including auditor independence requirements, for professional accountants worldwide. These are compiled in the Code of Ethics for Professional Accountants™.
Code of Professional Ethics IESBA

Code of Professional Ethics

The Institute of Certified General Accountants

Office # 03,Iftikhar Chaudhry Block F-8 Markaz, Islamabad,PAKISTAN
Phone : +92 51 2228074
Direct : +92 331 5229000
Email info@cgaglobal.org

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