EG《道德与治理》知识点： ethical standards
2020年第二学期澳洲注册会计师考试EG《道德与管理》知识点： ethical standards
Professional and ethical standards aim to ensure that members work to the highest level of professionalism.
Members often face personal, financial and other pressures that threaten their integrity and test their judgment.
No profession is free of unscrupulous members.
Joining CPA Australia means committing to upholding the reputation of the CPA designation by adhering to the obligations spelt out in CPA Australia’s Constitution and By-Laws, the APES 110 Code of Ethics for Professional Accountants and applicable regulations.
Investigation and disciplinary procedures form an essential adjunct to the APES 110 Code of Ethics for Professional Accountants.