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. Second opinions .. 44 Section 240. Fees and other types of remuneration.
AAT is a registered charity. No. 1050724 4 Introduction This Code was revised in 2017, and approved by AAT Council, to come into force on 15 July 2017. 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.
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