《财务报告》知识点分享

WHAT IS A PROFESSION?

A profession is defined in the Oxford Dictionary as an occupational area or vocation that ‘involves prolonged training and a formal qualification’.

Members of professions are expected to behave ethically and in the best interests of society. 

The key attributes listed below provide valuable guidance in recognising the existence of a profession:

systematic body of theory and knowledge

extensive education process for its members

ideal of service to the community

high degree of autonomy and independence

code of ethics for its members

distinctive ethos or culture

application of professional judgment

existence of a governing body.