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Code Of Ethical Conduct And The Law

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Code of Ethical Conduct
Comply with the Code and the Law
Read and understand the code. Comply with the code of ethics in this handbook and the law no matter where you are. Please remember to use sound judgement and avoid improper decisions and behavior.
Watch Your Action, and Ask Questions if Unsure
At any point in time during your employment you are unsure; ask yourself:
• Does it follow the expectation of the code?
• Is it considered ethical?
• Is it legal?
• Will it hurt me or my company?
• Would I want to read negative things about myself in the news?
If you find yourself answering “No” to any of the questions above, do not consider doing it.
If you are not sure at any point; do not hesitate to ask for guidance. This handbook will …show more content…

Professional competence is designed to impose specific obligations on the accountant. An accountant must have the proper training and knowledge required to ensure all clients receive professional service. An accountant will also in accordance with all of the company’s professional standards.
Confidentiality means that all accountants refrain from disclosing any type of private information acquired from clients to anyone outside of the company without special permission unless there is a legal duty to disclose. An accountant will never use any confidential information for their own personal advantage. Disclosure of confidential information may be required during different types of legal proceedings such as fraud cases.
Professional behavior is an obligation that requires all accountants to comply with all laws and regulations in an effort to avoid any discreditation of their professional ability. All accountants at this company will be honest and truthful and never make any exaggerated claims for the types of services they can offer, the qualifications they have ,or the experience they have.
Threats and Safeguards
Compliance with the company’s principles can become threatened at any time by a broad range of circumstances. These threats can differ depending on the situation. These threats can include: self-interest and intimidation.
Self-interest Threat
• Financial interest in a client
• Entering into employment negotiations with a client

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