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International June 2005 Revised July 2006Ethics Standards Board for AccountantsCode of Ethics for Professional Accountants1International Ethics Standards Board for Accountants International Federation
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Identify the key values and principles that you want to promote and uphold within your organization or profession.
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Clearly define the ethical standards and behaviors that are expected from individuals associated with your organization or profession.
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Customers and clients who want to ensure ethical behavior from the organizations they engage with.
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The code of ethics is a set of guidelines and principles that govern the behavior and conduct of individuals within an organization.
Certain organizations, particularly those in the public sector or regulated industries, may be required to file a code of ethics.
To fill out a code of ethics, individuals must review the guidelines and standards outlined in the document and ensure that their behavior aligns with the expectations set forth.
The purpose of a code of ethics is to promote ethical behavior, integrity, and accountability within an organization.
The code of ethics may require individuals to report conflicts of interest, gifts received, outside employment, and other potential ethical issues.
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