Transcription of Code of Professional Ethics - AAT
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AAT is a registered charity. No. 1050724 code of Professional Ethics AAT is a registered charity. No. 1050724 2 Contents Foreword .. 3 4 Glossary of Terms .. 6 Part A. General Application of the code .. 11 Section 100. Introduction and code of fundamental principles .. 11 Section 110. Integrity .. 16 Section 120. Objectivity .. 17 Section 130. Professional competence and due care .. 18 Section 140. Confidentiality .. 19 Section 150. Professional behaviour .. 21 Section 160. Taxation .. 22 Part B. Licensed members .. 24 Section 200. Introduction .. 24 Section 210. Professional appointment .. 29 Section 220. Conflicts of interest .. 33 Section 225. Responding to Non-Compliance with Laws and Regulations .. 37 Section 230.
It is based on the Code of Ethics for Professional Accountants approved by International Ethics Standards Board for Accountants (IESBA) which came into force on 1 January 2011. A number of revisions were made to this Code since, and these have been incorporated by AAT. AAT is a full member of IFAC.
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